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La punibilidad del conflicto en la aplicación de la norma tributaria

Author

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  • Jorge Martín López

    (Universidad de Alicante)

Abstract

El presente estudio tiene por objeto el análisis del régimen sancionador del conflicto en la aplicación de la norma tributaria introducido por la Ley 34/2015, de 21 de septiembre, de modificación parcial de la Ley General Tributaria. En concreto, se examina el nuevo artículo 206 bis a la luz de los principios rectores de la potestad sancionadora, como los de legalidad, tipicidad, lex certa, proporcionalidad o culpabilidad, concluyéndose su dudosa adecuación a los mismos debido, básicamente, a la utilización de la figura del precedente administrativo tanto para integrar analógicamente el tipo infractor, como para apreciar la concurrencia de responsabilidad en materia sancionadora.

Suggested Citation

  • Jorge Martín López, 2017. "La punibilidad del conflicto en la aplicación de la norma tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 163(2), pages 123-145, June.
    • Handle: RePEc:hpe:crotri:y:2017:v:163:i:2:p:123-145
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    Keywords

    conflicto en la aplicación de la norma tributaria; punibilidad; reforma de la Ley General Tributaria; artículo 206 bis; legalidad; tipicidad; lex certa; proporcionalidad; culpabilidad;
    All these keywords.

    JEL classification:

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

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