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Alcance De La Ley 7/2012, De Lucha Contra El Fraude, En La Práctica Del Embargo Por Deudas Tributarias

Author

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  • Leonor Mª Pérez de Vega

    (Universidad de Valladolid)

Abstract

La Ley 7/2012, de 29 de octubre, de lucha contra el fraude fiscal, tiene unos objetivos muy amplios, entre los que se halla el de evitar las situaciones que puedan desembocar en el vaciamiento patrimonial de una sociedad, y eludir así el pago de las deudas tributarias. Las medidas recogidas en sede de recaudación, tienen más importancia de lo que pudiera parecer en un principio. De hecho se incorpora en sede recaudatoria un nuevo supuesto de levantamiento del velo societario al ampliar el ámbito de la medida cautelar consistente en la prohibición de enajenar o disponer de bienes inmuebles de la sociedad, cuando el procedimiento de apremio se dirige contra el obligado tributario.

Suggested Citation

  • Leonor Mª Pérez de Vega, 2014. "Alcance De La Ley 7/2012, De Lucha Contra El Fraude, En La Práctica Del Embargo Por Deudas Tributarias," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 150(1), pages 165-196, March.
    • Handle: RePEc:hpe:crotri:y:2014:v:150:i:1:p:165-196
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    More about this item

    Keywords

    Lucha contra el fraude; recaudación; apremio; embargo de bienes; medidas cautelares.;
    All these keywords.

    JEL classification:

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

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