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El Papel De Las Anomalías Sustanciales En Contabilidad Y En Los Libros O Registros Dentro De La Calificación De La Infracción Tributaria

Author

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  • Juan Calvo Vérgez

    (Universidad de Extremadura)

Abstract

El presente trabajo analiza el alcance de las llamadas "anomalías sustanciales en contabilidad o en los libros registros establecidos por la normativa tributaria" a la hora de calificar la infracción tributaria. Tras una delimitación inicial del concepto de medios fraudulentos y de los distintos criterios de calificación de la infracción tributaria, son objeto de análisis, entre otras, cuestiones tales como los distintos supuestos en los que, al amparo de lo establecido en el art. 184.3 de la Ley General Tributaria, se considera que existen anomalías sustanciales en la contabilidad, la necesaria concurrencia del elemento subjetivo en dichos supuestos o el alcance que ha de tener la anomalía contable sustancial de cara a la aplicación del método de estimación indirecta de bases tributarias.

Suggested Citation

  • Juan Calvo Vérgez, 2009. "El Papel De Las Anomalías Sustanciales En Contabilidad Y En Los Libros O Registros Dentro De La Calificación De La Infracción Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 131(2), pages 7-34, June.
    • Handle: RePEc:hpe:crotri:y:2009:v:131:i:2:p:7-34
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    More about this item

    Keywords

    Infracción tributaria; calificación; medios fraudulentos; anomalía sustancial; contabilidad; estimación indirecta;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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