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De Nuevo Sobre La Suspensión De Las Sanciones... Y De Los Actos De Naturaleza Tributaria

Author

Listed:
  • Abelardo Delgado Pacheco

    (Garrigues. Abogados y Asesores Tributarios)

Abstract

En la jurisprudencia del Tribunal Supremo, es una cuestión controvertida desde hace años la relativa a la suspensión de las sanciones tributarias y el Alto Tribunal ha debido volver a pronunciarse sobre esta suspensión recientemente. La Ley General Tributaria dispone que las sanciones quedan automáticamente suspendidas sin necesidad de aportar garantía, hasta que sean firmes en vía administrativa. El Tribunal Supremo tardó en determinar que esta norma ciñe su eficacia a la vía económico-administrativa. Además, al acotar esa eficacia de la norma tributaria, no ha tenido bien en cuenta su propia jurisprudencia sobre la suspensión de los actos tributarios. Todo ello ha añadido incertidumbre sobre el régimen general de esta medida cautelar y ha dado lugar a una excesiva dispersión de criterios en los tribunales inferiores.

Suggested Citation

  • Abelardo Delgado Pacheco, 2012. "De Nuevo Sobre La Suspensión De Las Sanciones... Y De Los Actos De Naturaleza Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 145(4), pages 59-73, December.
    • Handle: RePEc:hpe:crotri:y:2012:v:145:i:4:p:59-73
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    More about this item

    Keywords

    sanciones tributarias; suspensión;

    JEL classification:

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

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