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Elementos Para Un Análisis Del Sistema De Infracciones De La Ley General Tributaria

Author

Listed:
  • Miguel Ángel Sánchez Huete

    (Universidad Autónoma de Barcelona)

Abstract

La infracción tributaria, ni es un mero incumplimiento de la norma tributaria, ni resulta un simple interés administrativo lesionado. Sobre tales presupuestos las infracciones de la Ley General Tributaria, lejos de constituir ilícitos aislados, configuran un complejo sistemático que precisa ser explicado en base a sus propias singularidades. Por un lado se observa como su clasificación legal, en infracciones leves, graves y muy graves, no acoge con plenitud el principio de culpabilidad. Por otro, la descripción de los tipos infractores resulta extremadamente compleja, y precisa ser interpretada en clave estrictamente punitiva y no tributaria.

Suggested Citation

  • Miguel Ángel Sánchez Huete, 2009. "Elementos Para Un Análisis Del Sistema De Infracciones De La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 132(3), pages 165-194, September.
    • Handle: RePEc:hpe:crotri:y:2009:v:132:i:3:p:165-194
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    File URL: https://www.ief.es/vdocs/publicaciones/1/132.pdf#page=165
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    More about this item

    Keywords

    Infracción tributaria; donación tributaria; ius puniendi; bien jurídico; culpabilidad; ocultación.;
    All these keywords.

    JEL classification:

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

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