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¿Existe el administrador de hecho en el ámbito tributario? Las consecuencias de la última doctrina del Tribunal Económico–Administrativo Central sobre la gestión y administración efectiva en el Impuesto sobre el Valor Añadido

Author

Listed:
  • Alejandro Blázquez Lidoy

    (Universidad Rey Juan Carlos)

Abstract

El TEAC ha dictado 4 resoluciones donde determina que un Director General con amplios poderes no puede considerarse que es quien administra y gestiona de forma efectiva una entidad a efectos de IVA [artículo 133.b) de la Directiva 2006/112]. En este trabajo se analiza el concepto de administrador de hecho en Derecho tributario, vinculado con otras ramas del Derecho, y se concluye que la doctrina del TEAC en el IVA supone dejar sin contenido la figura de administrador de hecho en Derecho tributario a los efectos de derivar la responsabilidad tributaria.

Suggested Citation

  • Alejandro Blázquez Lidoy, 2020. "¿Existe el administrador de hecho en el ámbito tributario? Las consecuencias de la última doctrina del Tribunal Económico–Administrativo Central sobre la gestión y administración efectiva en el Impues," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 175(2), pages 13-58, June.
    • Handle: RePEc:hpe:crotri:y:2020:v:175:i:2:p:13-58
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    More about this item

    Keywords

    Responsabilidad tributaria; administrador de hecho; IVA;
    All these keywords.

    JEL classification:

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

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