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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.

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PRIMERA CONDENA EN ESPAÑA DEL TRIBUNAL SUPREMO A EMPRESAS POR SU RESPONSABILIDAD PENAL

Posted on June 8, 2016 at 11:30 AM
La Sentencia del Tribunal Supremo, Sala de lo Penal, nº 154/2016, de 29 de febrero, ofrece por primera vez una interpretación judicial sobre las pautas a seguir por empresas e instituciones en materia de cumplimiento normativo si quieren evitar ser condenadas.

El Alto Tribunal acaba de dictar la esperada sentencia en la que aborda por primera vez, y en profundidad, la responsabilidad penal de las personas jurídicas. Este Fallo supone un hito importante en el ámbito del Derecho Penal y para los profesionales especializados en cumplimiento normativo, ya que marca las pautas que el Tribunal Supremo tendrá en cuenta a la hora de abordar cuestiones de esta naturaleza, entre las que se encuentran:

-Requisitos y fundamentos de la responsabilidad penal de la persona jurídica.
-Improcedencia de la pena de disolución.
-Concepto del "provecho" como requisito necesario para la responsabilidad penal de la persona jurídica.
-Derecho de defensa de la persona jurídica y su representación por persona física, también acusada.

FUENTE: Jurisprudencia

Categories: PENAL

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