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La Responsabilidad Tributaria Solidaria Derivada De La Sucesión En La Titularidad O Ejercicio De Explotaciones O Actividades Económicas

Author

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  • Juan Calvo Vérgez

    (Universidad de Extremadura)

Abstract

A través del presente estudio se analiza el alcance de la responsabilidad tributaria solidaria derivada de la sucesión en la titularidad o ejercicio de explotaciones económicas. Tras un análisis de la regulación de la materia que ofrecía la antigua Ley General Tributaria de 1963 son objeto de estudio las principales cuestiones que suscita la aplicación del art. 42.1.c) de la Ley 58/2003, a saber: alcance del término «explotación económica», elementos subjetivos intervinientes, excepciones a la declaración de responsabilidad tributaria y alcance de dicha responsabilidad, con especial atención al régimen de sanciones tributarias.

Suggested Citation

  • Juan Calvo Vérgez, 2012. "La Responsabilidad Tributaria Solidaria Derivada De La Sucesión En La Titularidad O Ejercicio De Explotaciones O Actividades Económicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 143(2), pages 7-56, June.
    • Handle: RePEc:hpe:crotri:y:2012:v:143:i:2:p:7-56
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    More about this item

    Keywords

    Responsabilidad tributaria solidaria; empresa; explotación económica; sucesión; titularidad; disolución; deuda tributaria; sanciones tributarias;
    All these keywords.

    JEL classification:

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

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