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Elementos Adicionales De Análisis En Materia De No Autoincriminación Tributaria

Author

Listed:
  • José Alberto Sanz Díaz-Palacios

    (Universidad de Castilla-La Mancha)

Abstract

Se aborda nuevamente en este artículo el conflicto que, en el ámbito tributario, genera el deber de colaborar con la Inspección de Hacienda en relación con el derecho fundamental a no autoinculparse. A pesar de las ya numerosas contribuciones doctrinales al respecto, la normativa en vigor y la jurisprudencia españolas están lejos de dar una auténtica solución a la controversia. En el presente artículo, el autor incide en determinados aspectos de sus trabajos anteriores para extraer de ellos todas sus consecuencias y, al mismo tiempo, aporta elementos adicionales de análisis (sobre la base de pronunciamientos jurisdiccionales más recientes) de cara a la resolución del problema. Destacan, asimismo, las consideraciones del autor a propósito del procedimiento británico «Hansard».

Suggested Citation

  • José Alberto Sanz Díaz-Palacios, 2009. "Elementos Adicionales De Análisis En Materia De No Autoincriminación Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 215-228, December.
    • Handle: RePEc:hpe:crotri:y:2009:v:133:i:4:p:215-228
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    File URL: https://www.ief.es/vdocs/publicaciones/1/133.pdf#page=215
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    More about this item

    Keywords

    Derecho a no declarar contra sí mismo; presunción de inocencia; deber de contribuir; defraudación tributaria; delito fiscal.;
    All these keywords.

    JEL classification:

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

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