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La directiva (UE) 2016/343 y el derecho a no autoinculparse en materia tributaria

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  • José Alberto Sanz Díaz-Palacios

    (Universidad de Castilla-La Mancha)

Abstract

Es indudable la trascendencia de la Directiva (UE) 2016/343 del Parlamento Europeo y del Consejo, de 9 de marzo de 2016 (por la que se refuerzan en el proceso penal determinados aspectos de la presunción de inocencia y el derecho a estar presente en el juicio). Pero lamentamos su enfoque excesivamente limitado y, en suma, que dicha Directiva haya optado por una armonización de las disposiciones nacionales «a la baja». Concretamente, en el ámbito tributario subsisten los problemas que plantean el derecho a no autoinculparse, previsto en el art. 24 de la Constitución española (CE), y el deber de colaborar con la autoridad fiscal, conforme al art. 31 CE. Además la situación en España al respecto es especialmente compleja, ante el nuevo escenario de responsabilidad penal de las personas jurídicas, superado ya el principio societas delinquere non potest.

Suggested Citation

  • José Alberto Sanz Díaz-Palacios, 2017. "La directiva (UE) 2016/343 y el derecho a no autoinculparse en materia tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 162(1), pages 113-136, March.
    • Handle: RePEc:hpe:crotri:y:2017:v:162:i:1:p:113-136
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    Keywords

    Fraude fiscal. Procedimientos tributarios. Proceso penal. Presunción de inocencia. Derecho a no autoinculparse.;

    JEL classification:

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

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