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A Vueltas Con La Obligación De Información De Bienes Y Derechos Situados En El Extranjero

Author

Listed:
  • Olga Carreras Manero

    (Universidad de Zaragoza)

Abstract

El presente trabajo tiene por objeto analizar la obligación de información sobre bienes y derechos situados en el extranjero recogida en la actual Disposición Adicional 18ª de la Ley General Tributaria. A tal fin, vendrá a examinarse, en primer lugar, determinadas cuestiones generales que atañen a todo deber de suministro de información tributaria, para pasar a bordar, en un segundo término, los aspectos concretos que conciernen a aquélla, poniendo de relieve, ya para finalizar, tanto las consecuencias que derivan de su incumplimiento, como ciertas reflexiones específicas aparejadas al establecimiento de dicha medida

Suggested Citation

  • Olga Carreras Manero, 2015. "A Vueltas Con La Obligación De Información De Bienes Y Derechos Situados En El Extranjero," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 155(2), pages 45-63, June.
    • Handle: RePEc:hpe:crotri:y:2015:v:155:i:2:p:45-63
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    More about this item

    Keywords

    Obligación de información; bienes y derechos extranjero; fraude fiscal.;
    All these keywords.

    JEL classification:

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

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