Bibliographische Detailangaben
| Titel: |
LA POSIBLE VIRTUALIDAD DE LOS PROGRAMAS DE TAX COMPLIANCE A EFECTOS DE EXCLUIR LA RESPONSABILIDAD POR INFRACCIONES TRIBUTARIAS. (Spanish) |
| Alternate Title: |
The potential effectiveness of tax compliance programs for the purpose of excluding liability for administrative tax offences. (English) |
| Autoren: |
Aldea Gamarra, Arturo |
| Quelle: |
Revista Técnica Tributaria; oct-dic2025, Vol. 4 Issue 151, p19-64, 46p |
| Schlagwörter: |
DUE diligence, TAXPAYER compliance, ECONOMIC activity, TAX penalties, TAX laws |
| Abstract (English): |
The growing intricacy of economic relations and transactions is reflected by a parallel rise in the complexity of applying tax regulations. However, these circumstances do not appear to have been accompanied by a corresponding or equivalent adaptation in the sanctioning area, particularly with regard to the acceptable margin of error and the assessment of the taxpayer's due diligence. Thus, tax compliance programmes, taking as a reference both comparative experiences and administrative practice developed in other sectors of the national legal system, may constitute a fully viable solution in this context. This conclusion is based primarily on the concept of the requisite diligence in fulfilling tax obligations, which is expressly recognised as a ground for excluding liability under Article 179(2) (d) of the General Tax Act (LGT), in cases involving the potential commission of tax infringements. [ABSTRACT FROM AUTHOR] |
| Abstract (Spanish): |
La creciente intrincación de las relaciones y operaciones económicas se traduce, de forma paralela, en un aumento de la complejidad a la hora de aplicar la normativa tributaria. No obstante, tales circunstancias no parecen tener un correlato o una adaptación equivalente en el ámbito sancionador, particularmente, en lo que se refiere al margen de error admisible o la valoración de la diligencia debida observada. Así, los programas de tax compliance, tomando como referencia tanto experiencias comparadas como la práctica administrativa desarrollada en otros sectores del ordenamiento nacional, pueden erigirse como una solución plenamente válida en este contexto. Ello se razona, fundamentalmente, atendiendo al concepto de diligencia necesaria en el cumplimiento de las obligaciones fiscales, tipificado como causa de exclusión de responsabilidad en la letra d) art. 179.2 LGT, ante la eventual comisión de infracciones tributarias. [ABSTRACT FROM AUTHOR] |
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| Datenbank: |
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