Shopping Cart
Your Cart is Empty
Quantity:
Subtotal
Taxes
Shipping
Total
There was an error with PayPalClick here to try again
CelebrateThank you for your business!You should be receiving an order confirmation from Paypal shortly.Exit Shopping Cart

RAÚL GONZÁLEZ GALÁN ABOGADOS



EL TRIBUNAL SUPREMO PROHÍBE A LA AGENCIA TRIBUTARIA LA IMPUTACIÓN COMO GANANCIA PATRIMONIAL DE LOS BIENES EN EL EXTRANJERO SIN PLAZO DE PRESCRIPCIÓN

El Tribunal Supremo, en Sentencia de 20 de junio de 2022, prohíbe a la Agencia Tributaria imputar como ganancia patrimonial los bienes en el extranjero sin plazo de prescripción.

La Sentencia determina que una liquidación por IRPF no puede practicarse sin sometimiento a plazo de prescripción alguno, cuando las ganancias patrimoniales no justificadas que se regularizan correspondan a rendimientos constituidos en bienes y activos en el extranjero y hayan sido puestas de manifiesto con ocasión del cumplimiento extemporáneo de la obligación de información.

Según la Sentencia, la Comisión Europea considera que la previsión contenida en el artículo 39.2 de la LIRPF, introduce un mecanismo manifiestamente desproporcionado de imprescriptibilidad de la potestad de regularizar las rentas de la AEAT. Razona también, que en el ámbito de la Unión Europea, existen mecanismos suficientes de cooperación administrativa para la transmisión de información fiscal.

EL ALCANCE DEL PROCEDIMIENTO DE COMPROBACIÓN LIMITADA POR LA AGENCIA TRIBUTARIA NO PUEDE SER AMPLIADO EN LA APERTURA DEL TRÁMITE DE AUDIENCIA

El Tribunal Supremo, en Sentencia de 3 de mayo de 2022, interpreta que la ampliación del alcance del procedimiento de comprobación limitada, junto con la notificación del trámite de audiencia y propuesta de liquidación, es contraria a los artículos 34.1.ñ) y 137 de la LGT, y constituye causa de nulidad de la liquidación dictada, que debe calificarse como infracción sustantiva del artículo 48.1 de la Ley 39/2015 y no como mero defecto formal.

Novedades

Blog

« Back to Blog « Older Entry | Newer Entry »

LEY 37/2011, DE 10 DE OCTUBRE, DE MEDIDAS DE AGILIZACIÓN PROCESAL

Posted on October 18, 2011 at 12:16 PM
En el BOE de fecha 11/10/2011 se ha publicado la Ley 37/2011, de 10 de octubre de Medidas de Agilización Procesal, cuya entrada en vigor será a los 20 días de su publicación, esto es, el día 31 de octubre de 2011.
 
En el orden procesal civil, recogemos las modificaciones de la Ley de Enjuiciamiento Civil más significativas:
 
1.- Se incluye expresamente dentro del concepto de costas del proceso el importe de la tasa por el ejercicio de la potestad jurisdiccional, al tratarse de un gasto necesario para demandar.
 
2.- Se extiende el sistema de juicio monitorio a los juicios de desahucio por falta de pago, de modo que, en el caso de que el arrendatario no desaloje el inmueble, pague o formule oposición tras el requerimiento, se pase directamente al lanzamiento, cuya fecha se le comunica en el mismo requerimiento, única comunicación procesal necesaria para el buen fin del proceso, aun cuando el demandado tratase de dilatar la ejecución, evitándose asimismo la celebración de vistas innecesarias.
 
3.- Se excluye elr ecurso de apelación en los juicios verbales por razón de la cuantía, cuando ésta no supere los 3.000 euros.
 
4.- En el ámbito de los recursos, se suprime el trámite de preparación de los recursos devolutivos.
 
5.- En cuanto al recurso de casación, se eleva la cuantía a 600.000 euros de las sentencias que pueden ser recurridas en casación. Se abre el recurso de casación por existencia de interés casacional a asuntos por razón de la cuantía.
 
6.- Se aclara cuál es el momento ante el Juzgado o Tribunal para reproducir las cuestiones resueltas por el Secretario en recursos de reposición: necesariamente, en la primera audiencia ante el Tribunal tras la toma de decisión y, si no fuera posible por el estado de los autos, se podrá solicitar mediante escrito antes de que se dicte la resolución definitiva para que se solvente en ella.
 
7.- Oposición a la ejecución: Se añade como motivo de oposición a la ejecución de resoluciones de condena: la caducidad de la acción ejecutiva, y los pactos y transacciones que se hubiesen convenido para evitar la ejecución, siempre que dichos pactos y transacciones consten en documento público.
 
8.- Se reducen trámites en la sustanciación de las tercerías de dominio y de mejor derecho, se ventila por los trámites del juicio verbal, si bien esta última con contestación escrita.
 
9.- En los procesos especiales para la tutela del crédito, se acoge expresamente al arrendamiento de bienes muebles en el proceso verbal.
 
10.- Se aclara la regulación de las medidas cautelares en el caso de sentencias absolutorias recurridas.
 
11.- Se introduce la preferencia en los procesos sobre capacidad, filiación, matrimonio y menores,en los casos en que alguno de los interesados sea menor, incapacitado o esté en situación de ausencia legal.
 
12.- Se suprime el límite cuantitativo del procedimiento monitorio.
 
Fuente: ILUSTRE COLEGIO DE ABOGADOS DE MADRID
 

Categories: LITIGACIÓN CIVIL

Post a Comment

Oops!

Oops, you forgot something.

Oops!

The words you entered did not match the given text. Please try again.

158 Comments

Reply rordiarie
5:08 AM on May 18, 2022 
andrews ya
http://justiceforthescammed.org/community/profile/ellenpratten632
/ order generic avamigran
http://mediacenter.community/community/profile/vedahowse594133/ buy salofalk tokyo
http://sirfixitllc.com/main/community/profile/denisemarden574/ buy cheapest atopica otc
http://www.bananasinvestment.com/community/profile/hollis88o50986
/ can i buy nifelat over the counter uk
http://wildgameunlimited.com/community/profile/timforth4581794/ avanafil price
http://thermodynamic-evolution.org/discussion/profile/felishalint
hicu/ buy nizanide usa
http://gavraracing.altervista.org/community/profile/kristaldhakiy
ar/ can i buy now amoxil usa
https://lababy.by/bitrix/redirect.php?goto=https://vietvoters.org
/
http://www.afm-invest.com/index.cfm?Display=resources.cfm&Exit=ht
tp://tlumiki.org
https://xn-----8kcegg6aqfxdazrgjp8n.xn--p1ai/bitrix/redirect.php?
goto=https://monequateur.com/
http://segment01.com/bitrix/redirect.php?goto=https://thecgc.net/

https://realscam.com/redirect-to/?redirect=https%3A%2F%2Fvietvote
rs.org
http://redzac-meschede.de/url?q=http://tlumiki.org
http://chanphos.com/info.aspx?ContentID=153&t=26&returnurl=https%
3a%2f%2fweb-pods.com
http://dabitsungmul.co.kr/member/login.html?noMemberOrder=&return
Url=http%3a%2f%2fthecgc.net
http://gdnswebapppro.cloudapp.net/gooutside?url=https://tlumiki.o
rg/&locale=en
https://www.monanimalerie.net/fiche/62103-decor+mausolee+angkor+-
+zolux/?returnLink=https://vietvoters.org/
http://opckursk.ru/bitrix/redirect.php?goto=https://monequateur.c
om/
https://www.valleylifeaz.org/?URL=tlumiki.org
https://hub.joint-living.org/chanview?f=&url=http%3a%2f%2fvietvot
ers.org
http://www.rumruay.com/go.php?url=http://antidarvin.ru/25094/chto
-delaet-semyu-schastlivee
https://cokingsolutions.com/enrollment.asp?CN=Fundamentals+of+Cok
ing&FN=&A1=&A2=&PH=&CD=&URL=https%3a%2f%2fmonequateur.com&COST=1,
595
https://m.benito.co.kr/member/login.html?noMemberOrder=&returnUrl
=http%3a%2f%2fthecgc.net
https://www.naseera.com/external_link/?url=http://web-pods.com
http://ip1.imgbbs.jp/linkout.cgi?url=http://maldimix.com
policy drummer feng jewellery
Reply jordan shoes
12:13 AM on July 9, 2022 
I'm also commenting to make you know what a impressive encounter our child enjoyed using the blog. She learned too many things, which include what it is like to possess an excellent coaching nature to get many people completely fully understand several problematic issues. You actually did more than people's desires. I appreciate you for churning out such essential, dependable, educational and in addition unique thoughts on that topic to Jane.
jordan shoes http://www.jordanshoes.us
Reply bape
12:13 AM on July 9, 2022 
Needed to compose you that little bit of word just to thank you very much again regarding the precious suggestions you've provided in this case. This has been really shockingly open-handed of you to convey freely all a number of us might have offered for an ebook to make some dough for their own end, most importantly now that you could possibly have done it if you wanted. Those smart ideas likewise acted to be a fantastic way to be sure that someone else have a similar keenness really like mine to figure out somewhat more concerning this issue. I'm certain there are some more fun situations ahead for individuals that discover your blog.
bape http://www.bapes.us.org
Reply off white outlet online
12:14 AM on July 9, 2022 
I have to express my thanks to you just for bailing me out of this particular dilemma. As a result of checking throughout the world-wide-web and obtaining ways which were not pleasant, I figured my life was done. Existing minus the approaches to the problems you have sorted out all through this article content is a serious case, as well as ones which could have in a negative way affected my career if I hadn't discovered your web blog. Your personal understanding and kindness in playing with a lot of stuff was precious. I'm not sure what I would've done if I had not encountered such a solution like this. I can at this time look ahead to my future. Thanks for your time very much for the professional and sensible help. I will not hesitate to suggest your blog to any person who requires guide on this matter.
off white outlet online http://www.off--whiteoutlet.com
Reply jordan retro
12:14 AM on July 9, 2022 
I'm just writing to let you understand of the perfect discovery my friend's girl undergone checking the blog. She even learned such a lot of issues, which included what it is like to possess an incredible teaching nature to let many others easily have an understanding of selected multifaceted subject matter. You really exceeded visitors' desires. Thanks for displaying those interesting, safe, edifying and in addition unique tips on this topic to Emily.
jordan retro http://www.jordan-retro.us.com
Reply goyard outlet
12:14 AM on July 9, 2022 
I would like to express my thanks to this writer for rescuing me from this particular challenge. Because of exploring throughout the the net and coming across concepts that were not productive, I thought my life was well over. Living without the presence of solutions to the issues you've sorted out all through this article is a serious case, as well as the kind which could have negatively affected my career if I had not discovered your web site. Your good capability and kindness in taking care of the whole lot was valuable. I'm not sure what I would've done if I had not discovered such a subject like this. I am able to at this time look forward to my future. Thanks a lot very much for your expert and amazing guide. I will not be reluctant to endorse your web blog to any individual who ought to have care about this problem.
goyard outlet http://www.goyardshandbag.us
Reply supreme
12:14 AM on July 9, 2022 
I must show some thanks to this writer for bailing me out of this crisis. Just after looking through the the net and meeting opinions which are not pleasant, I assumed my entire life was well over. Existing without the answers to the issues you've resolved by way of the short article is a serious case, as well as ones that might have negatively damaged my career if I hadn't come across your website. Your good training and kindness in taking care of every item was vital. I'm not sure what I would have done if I had not come upon such a thing like this. I'm able to at this moment look ahead to my future. Thanks for your time very much for the specialized and amazing guide. I won't hesitate to suggest the website to anybody who would need assistance about this subject matter.
supreme http://www.supreme.us.org
Reply off white jordan 1
12:14 AM on July 9, 2022 
I enjoy you because of all your work on this site. My mother take interest in engaging in internet research and it's obvious why. My partner and i know all regarding the dynamic method you deliver useful tricks via the website and invigorate contribution from visitors about this article and our own girl is starting to learn a great deal. Take pleasure in the rest of the new year. You're the one conducting a wonderful job.
off white jordan 1 http://www.offwhitexjordan1.com
Reply cheap kd shoes
12:15 AM on July 9, 2022 
My spouse and i felt now fulfilled when Michael could finish up his studies from the ideas he made through your site. It's not at all simplistic just to find yourself giving out techniques the rest may have been selling. And we all acknowledge we need the website owner to give thanks to for this. The most important illustrations you made, the simple website menu, the friendships your site aid to engender - it's got many incredible, and it's really letting our son and us know that the article is pleasurable, and that is really vital. Thank you for everything!
cheap kd shoes http://www.kd-shoes.us
Reply cheap paul george shoes
12:15 AM on July 9, 2022 
My spouse and i were absolutely thankful that Chris managed to carry out his survey from the ideas he made from your web page. It is now and again perplexing to just choose to be giving for free key points some people have been trying to sell. And we all recognize we need the writer to thank because of that. These explanations you have made, the straightforward web site navigation, the friendships you can help foster - it is many extraordinary, and it's letting our son and the family feel that this content is pleasurable, and that is truly fundamental. Thank you for everything!
cheap paul george shoes http://www.paulgeorge.us.com
Reply cheap kobe bryant shoes
8:16 AM on July 10, 2022 
I am just writing to make you know what a notable encounter my cousin's daughter gained checking your site. She learned a good number of pieces, with the inclusion of how it is like to have a very effective giving style to let a number of people with ease completely grasp various grueling matters. You undoubtedly surpassed people's expected results. Many thanks for rendering such great, trustworthy, informative and even easy guidance on your topic to Kate.
cheap kobe bryant shoes http://www.kobesneakers.com
Reply cheap jordans
8:17 AM on July 10, 2022 
My wife and i ended up being really fortunate Michael could carry out his web research via the ideas he came across from your very own web page. It's not at all simplistic to just choose to be giving out steps which often other folks have been selling. And we all discover we now have the blog owner to be grateful to for this. The type of explanations you made, the simple blog menu, the friendships your site make it possible to create - it's got all terrific, and it's facilitating our son and our family do think this idea is enjoyable, and that is extremely vital. Thanks for the whole thing!
cheap jordans http://www.shoesjordan.us.com
Reply longchamp handbags
8:17 AM on July 10, 2022 
I as well as my friends have already been digesting the excellent strategies located on your website while then I had a terrible feeling I never thanked you for those secrets. All of the women came for that reason happy to read through them and have now extremely been tapping into these things. Thank you for truly being simply accommodating as well as for pick out variety of cool subject matter most people are really needing to be informed on. Our own sincere apologies for not expressing appreciation to earlier.
longchamp handbags http://www.longchampshandbags.us.org
Reply kyrie irving shoes
8:18 AM on July 10, 2022 
I and my guys ended up reviewing the excellent helpful tips found on your web page and so quickly I had an awful suspicion I never thanked the site owner for those secrets. These people happened to be certainly joyful to see all of them and now have unquestionably been enjoying these things. Many thanks for really being simply helpful as well as for picking out some great guides millions of individuals are really desperate to be aware of. My very own sincere apologies for not expressing gratitude to you sooner.
kyrie irving shoes http://www.kyrieirvingshoes.us.com
Reply chrome hearts
8:20 AM on July 10, 2022 
I definitely wanted to develop a remark in order to say thanks to you for those precious solutions you are giving out on this website. My particularly long internet search has now been paid with extremely good insight to exchange with my two friends. I would suppose that we visitors are unequivocally fortunate to dwell in a superb site with many perfect individuals with interesting things. I feel pretty privileged to have used your web site and look forward to tons of more brilliant times reading here. Thank you again for a lot of things.
chrome hearts http://www.chromehearts.com.co
Reply russell westbrook shoes
6:27 PM on July 11, 2022 
I have to show appreciation to you just for bailing me out of such a circumstance. Just after looking out throughout the world-wide-web and finding advice that were not powerful, I figured my life was over. Living without the solutions to the issues you have sorted out by means of this article is a serious case, and the ones which may have in a wrong way damaged my entire career if I hadn't encountered your website. Your own knowledge and kindness in touching a lot of things was crucial. I am not sure what I would have done if I hadn't encountered such a point like this. I'm able to now relish my future. Thanks a lot so much for this impressive and effective guide. I will not hesitate to propose your site to any person who will need guidance about this subject matter.
russell westbrook shoes http://www.russellwestbrookshoes.us
Reply off white
6:27 PM on July 11, 2022 
I precisely wanted to thank you very much yet again. I do not know the things that I might have handled in the absence of the type of smart ideas revealed by you regarding that situation. It seemed to be a intimidating dilemma for me personally, nevertheless seeing this skilled approach you resolved that made me to weep over contentment. Now i am grateful for your help and expect you recognize what an amazing job that you are putting in training other individuals with the aid of your web site. I am sure you've never met all of us.
off white http://www.offwhitehoodies.us
Reply yeezy 350 v2
6:28 PM on July 11, 2022 
My spouse and i got now peaceful that John managed to do his studies because of the precious recommendations he discovered from your very own weblog. It's not at all simplistic to simply find yourself giving freely ideas which usually people today have been selling. Therefore we do understand we have got the writer to appreciate because of that. The main illustrations you have made, the straightforward website menu, the friendships you will give support to instill - it is most fabulous, and it's helping our son and our family reason why this topic is brilliant, which is unbelievably fundamental. Many thanks for the whole lot!
yeezy 350 v2 http://www.yeezy350boost-v2.us
Reply cheap curry 8
6:28 PM on July 11, 2022 
My spouse and i were really lucky Ervin could finish up his investigations from your precious recommendations he made out of your site. It's not at all simplistic just to choose to be giving away tips which people today might have been making money from. We do understand we need the writer to give thanks to for that. Those explanations you have made, the easy website menu, the relationships you will help to foster - it's everything fantastic, and it's letting our son and our family reason why this matter is interesting, and that is pretty fundamental. Thanks for everything!
cheap curry 8 http://www.curry-8.us
Reply moncler coat
6:28 PM on July 11, 2022 
Thanks so much for providing individuals with an exceptionally superb possiblity to read articles and blog posts from this blog. It's always so great and also stuffed with a lot of fun for me and my office mates to visit the blog at the very least 3 times every week to see the new tips you will have. Of course, we are at all times satisfied with your amazing methods you give. Certain 4 facts in this article are essentially the very best we have all ever had.
moncler coat http://www.monclercoat.us.com

Categories

/
Lightbox image