Publicación: Aspectos conflictivos de la liquidación tributaria vinculada al delito fiscal
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2019
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info:eu-repo/semantics/openAccess
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Thomson Reuters Aranzadi
Resumen
La Ley 34/2015, de 21 de septiembre, ha modificado con importantes consecuencias prácticas lo dispuesto en la Ley General Tributaria en cuanto a la forma de proceder a efectuar la liquidación tributaria, al introducir en su contenido la liquidación vinculada al delito. Tal cuestión no resulta baladí, toda vez que por imperativo legal debe procederse a realizar unadoble liquidación en aquellos supuestos
en los que tras la existencia de indicios delictivos, pueda descomponerse la cuota tributaria –siempre que ello fuere posibley efectuarse una liquidación vinculada a delito y otra no vinculada al mismo, continuándose la tramitación del procedimiento sin que esta se paralice y sin perjuicio de que se pase el tanto de culpa a la jurisdicción competente o se remita el expediente al Ministerio Fiscal. Así mismo, con la novedosa redacción, se produce una genuina desnaturalización del concepto de juez natural llamado a pronunciarse sobre la legalidad de la actuación administrativa, al construirse la liquidación vinculada al delito sobre unos hechos punibles propios de la Administración tributaria denunciante, limitándose la jurisdicción penal a determinar en sentencia la cuota defraudada vinculada
a los delitos contra la Hacienda Pública.
Además, frente a dicha liquidación no se contempla vía de impugnación alguna, en aras de evitar posibles pronunciamientos judiciales contradictorios.
Law 34/2015 of 21 September 2015, has modified with important practical consequences the provisions of the Spanish General Tax Act as to the way to proceed with the tax assessment, by entering in its content the liquidation linked to the tax crime. This question is not trivial, since by legal imperative a double assessment must be carried out in those cases in which, after the existence of tax crime indications, the tax liabilty can be decomposed –provided that this is posible– and a tax crime related assessment must be carried out and another not linked to it, continuing the processing of the procedure without it being paralyzed and without prejudice to forward the excerpt of the record to the competent jurisdiction or refer the file to the Public Prosecutor. Likewise, with the new wording, there is a genuine denaturalization of the concept of natural judge called to rule on the legality of administrative action, when the liquidation linked to the tax crime is built on punishable acts characteristic of the denouncing tax administration, limiting the jurisdiction criminal to determine in its judgment the defrauded fee linked to tax crime. In addition, in front of said assessment, no means of appeal is contemplated, in order to avoid possible contradictory judicial pronouncements.
Law 34/2015 of 21 September 2015, has modified with important practical consequences the provisions of the Spanish General Tax Act as to the way to proceed with the tax assessment, by entering in its content the liquidation linked to the tax crime. This question is not trivial, since by legal imperative a double assessment must be carried out in those cases in which, after the existence of tax crime indications, the tax liabilty can be decomposed –provided that this is posible– and a tax crime related assessment must be carried out and another not linked to it, continuing the processing of the procedure without it being paralyzed and without prejudice to forward the excerpt of the record to the competent jurisdiction or refer the file to the Public Prosecutor. Likewise, with the new wording, there is a genuine denaturalization of the concept of natural judge called to rule on the legality of administrative action, when the liquidation linked to the tax crime is built on punishable acts characteristic of the denouncing tax administration, limiting the jurisdiction criminal to determine in its judgment the defrauded fee linked to tax crime. In addition, in front of said assessment, no means of appeal is contemplated, in order to avoid possible contradictory judicial pronouncements.
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Categorías UNESCO
Palabras clave
delito fiscal, liquidación tributaria, cuota defraudada, cuantificación, descomposición, tax crime, tax assessment, defrauded fee, quantification, descomposition
Citación
Fernández Bermejo, Daniel, Aspectos conflictivos de la liquidación tributaria vinculada al delito fiscal, Quincena fiscal (2019) Nº 1-2, págs. 93-133
Centro
Facultad de Derecho
Departamento
Derecho Penal y Criminología