Shopping Cart
Your Cart is Empty
Quantity:
Subtotal
Taxes
Shipping
Total
There was an error with PayPalClick here to try again
CelebrateThank you for your business!You should be receiving an order confirmation from Paypal shortly.Exit Shopping Cart

RAÚL GONZÁLEZ GALÁN ABOGADOS



EL TRIBUNAL SUPREMO PROHÍBE A LA AGENCIA TRIBUTARIA LA IMPUTACIÓN COMO GANANCIA PATRIMONIAL DE LOS BIENES EN EL EXTRANJERO SIN PLAZO DE PRESCRIPCIÓN

El Tribunal Supremo, en Sentencia de 20 de junio de 2022, prohíbe a la Agencia Tributaria imputar como ganancia patrimonial los bienes en el extranjero sin plazo de prescripción.

La Sentencia determina que una liquidación por IRPF no puede practicarse sin sometimiento a plazo de prescripción alguno, cuando las ganancias patrimoniales no justificadas que se regularizan correspondan a rendimientos constituidos en bienes y activos en el extranjero y hayan sido puestas de manifiesto con ocasión del cumplimiento extemporáneo de la obligación de información.

Según la Sentencia, la Comisión Europea considera que la previsión contenida en el artículo 39.2 de la LIRPF, introduce un mecanismo manifiestamente desproporcionado de imprescriptibilidad de la potestad de regularizar las rentas de la AEAT. Razona también, que en el ámbito de la Unión Europea, existen mecanismos suficientes de cooperación administrativa para la transmisión de información fiscal.

EL ALCANCE DEL PROCEDIMIENTO DE COMPROBACIÓN LIMITADA POR LA AGENCIA TRIBUTARIA NO PUEDE SER AMPLIADO EN LA APERTURA DEL TRÁMITE DE AUDIENCIA

El Tribunal Supremo, en Sentencia de 3 de mayo de 2022, interpreta que la ampliación del alcance del procedimiento de comprobación limitada, junto con la notificación del trámite de audiencia y propuesta de liquidación, es contraria a los artículos 34.1.ñ) y 137 de la LGT, y constituye causa de nulidad de la liquidación dictada, que debe calificarse como infracción sustantiva del artículo 48.1 de la Ley 39/2015 y no como mero defecto formal.

Novedades

Blog

MODIFICACIÓN JURISPRUDENCIAL PENSIÓN COMPENSATORIA

Posted on September 22, 2011 at 5:06 AM
 
La sentencia del Tribunal Supremo de 15-6-2011, Sala Primera, ratifica la sentencia de la Audiencia Provincial de Córdoba por la que, en un procedimiento de modificación de medidas, fija para la pensión compensatoria un límite temporal cierto de tres años, no adoptado en un anterior procedimiento de divorcio.
 
La Sala justifica la petición de la modificación porque la sentencia originaria (Fundamento de Derecho Quinto) "condicionó la pensión compensatoria a partir del quinto año a la prueba de la subsistencia de lasituación de desequilibrio inicial".
 
El Tribunal Supremo considera acertada  la decisión de la AudienciaProvincial, porque "se ajusta a los parámetros de prudencia y ponderación". Interpreta que la mera disconformidad del recurrente no equivale a entender que dicho cálculo fue ilógico o irracional, ni que sesustentó en parámetros distintos de los previstos legal y jurisprudencialmente.
 
En el Fundamento de Derecho Cuarto se hace un breve resumen de la doctrina, actualmente pacífica, relativa a la posibilidad de fijar un límite temporal de la pensión compensatoria. 
 
Fuente: ILUSTRE COLEGIO DE ABOGADOS DE MADRID
 

Categories: FAMILIA

Post a Comment

Oops!

Oops, you forgot something.

Oops!

The words you entered did not match the given text. Please try again.

733 Comments

Reply vicksfabs
11:16 AM on June 11, 2022 
kansas city royals knit hat uconnect air force 1 shadow pale ivory amazon moncler jacket matthew mcconaughey navy san francisco giants hat liners ebay toddler vikings jersey jordan retro 13 playoff
vicksfabs http://www.vicksfabs.com/
Reply fayamatt
1:14 AM on June 12, 2022 
saint laurent black backpack new style party wear dress amazon light up shoes moncler brique jet set large logo tote gilet moncler mens
fayamatt http://www.fayamatt.com/
Reply poingaming
3:24 AM on June 14, 2022 
red moncler coat with fur hood moncler mounier ralph lauren polo button down short sleeve shirts tennessee volunteers nike ncaa just do it swooshflex cap cheap cheesehead hats new balance 327 7 womens
poingaming http://www.poingaming.com/
Reply favagok
9:20 AM on June 15, 2022 
iphone 12 pro otterbox clear pandora new mom charm 2012 new nfl jerseys indianapolis colts 34 richardson blue white elite ii drift fashion 30th anniversary jerseys boston red sox hat black and white night pegasus 37 fast city ucla shirt
favagok http://www.favagok.com/
Reply studiogorsel
11:31 PM on June 15, 2022 
moose charm pandora cincinnati reds world series hat doors coyotes jersey reebok answer 4.5 blanc nike polo shirt striped cheap arsenal football kits
studiogorsel http://www.studiogorsel.com/
Reply webgcd
5:58 PM on June 16, 2022 
bottom of feet red and purple brooklyn nets jordan jersey cowboys youth shirt christian louboutin dandelion leather loafers black yellow nike fingertrap air max for uk moncler x valentino jacket
webgcd http://www.webgcd.com/
Reply hyo-kin
11:44 PM on June 17, 2022 
nike air pegasus 83 todas rojo ray ban gray glasses flat red bottoms amari cooper 89 jersey for cheap soccer ref kit atlanta braves baby hat 402
hyo-kin http://www.hyo-kin.com/
Reply cheap jordans
7:53 AM on June 18, 2022 
I have to express some appreciation to this writer just for rescuing me from such a challenge. As a result of looking out through the world wide web and seeing opinions that were not beneficial, I thought my life was done. Living minus the approaches to the problems you've sorted out all through your main write-up is a critical case, as well as the kind that would have negatively damaged my career if I had not noticed your web page. The mastery and kindness in controlling all the things was invaluable. I'm not sure what I would've done if I hadn't discovered such a subject like this. I am able to now look ahead to my future. Thanks so much for this high quality and amazing guide. I won't hesitate to recommend your web sites to anyone who would like tips on this situation.
cheap jordans http://www.cheapjordan.us
Reply yeezy shoes
7:54 AM on June 18, 2022 
My wife and i got so peaceful when Emmanuel could do his studies through the entire precious recommendations he made out of the web page. It's not at all simplistic just to always be handing out hints which usually many people may have been making money from. We understand we have got the writer to give thanks to for that. Those explanations you made, the straightforward website navigation, the friendships you will help foster - it is all incredible, and it is facilitating our son in addition to us consider that the concept is cool, which is certainly tremendously fundamental. Thanks for the whole lot!
yeezy shoes http://www.yeezy-shoes.us.org
Reply supreme hoodie
7:54 AM on June 18, 2022 
I wanted to create you that very small remark to finally thank you very much once again for your pretty advice you've shared in this case. It is certainly particularly generous with you giving without restraint all that many individuals might have sold for an electronic book to get some cash on their own, most importantly considering that you might well have done it if you considered necessary. The ideas in addition served as a good way to comprehend someone else have similar fervor like my own to understand lots more around this problem. I am sure there are numerous more pleasant occasions ahead for individuals that find out your blog post.
supreme hoodie http://www.supremeclothingstore.com
Reply yeezy boost 350
7:54 AM on June 18, 2022 
I as well as my friends came reading through the good techniques located on your web site and immediately I had a horrible feeling I never expressed respect to the site owner for those tips. All of the people came for this reason passionate to study them and now have quite simply been using these things. We appreciate you really being so thoughtful and for picking varieties of fine themes millions of individuals are really eager to learn about. My very own honest apologies for not saying thanks to you sooner.
yeezy boost 350 http://www.adidasyeezyboost350.us.com
Reply kobe basketball shoes
7:54 AM on June 18, 2022 
I have to point out my passion for your kindness for those people who should have guidance on this one subject matter. Your very own dedication to getting the solution throughout appeared to be rather valuable and have really allowed women much like me to reach their endeavors. Your useful publication indicates a lot to me and still more to my mates. Thanks a ton; from all of us.
kobe basketball shoes http://www.kobebasketballshoes.net
Reply kyrie shoes
7:54 AM on June 18, 2022 
I needed to create you a tiny word just to say thank you the moment again for your personal exceptional secrets you've featured on this website. It's so pretty generous with people like you to convey publicly all that many people would have distributed for an ebook in order to make some cash for themselves, chiefly now that you might well have done it in case you desired. The solutions additionally served to be a good way to fully grasp the rest have the same zeal like mine to know more when it comes to this condition. I'm certain there are several more pleasurable instances in the future for individuals who go through your blog post.
kyrie shoes http://www.kyrieirvingshoes.us.com
Reply jordan 4
7:54 AM on June 18, 2022 
Thank you for each of your effort on this web page. Betty take interest in doing investigation and it is easy to understand why. A lot of people notice all about the compelling method you present both useful and interesting tips through your website and as well foster response from other individuals on that concern and our favorite princess is in fact starting to learn a great deal. Take pleasure in the remaining portion of the year. Your conducting a useful job.
jordan 4 http://www.jordan4.us.com
Reply moncler outlet
7:55 AM on June 18, 2022 
I simply wanted to compose a word to be able to say thanks to you for all the remarkable secrets you are giving at this website. My extensive internet investigation has now been compensated with good facts and strategies to talk about with my contacts. I 'd assume that we visitors actually are very much endowed to live in a good community with many brilliant professionals with helpful basics. I feel quite privileged to have used the webpage and look forward to really more pleasurable moments reading here. Thanks a lot once more for a lot of things.
moncler outlet http://www.monclerjackets.us.org
Reply bape hoodie
7:55 AM on June 18, 2022 
I in addition to my guys appeared to be checking out the nice guides found on your web blog and so at once got a horrible feeling I never expressed respect to the web blog owner for those techniques. Those men were totally excited to read all of them and have in effect seriously been using them. We appreciate you turning out to be considerably accommodating as well as for going for this form of marvelous topics most people are really needing to know about. Our own honest apologies for not expressing gratitude to sooner.
bape hoodie http://www.bapehoodie.us
Reply off white shoes
7:55 AM on June 18, 2022 
I want to show my appreciation for your kindness for people that have the need for assistance with this particular theme. Your real commitment to getting the solution all over had been pretty powerful and have always empowered somebody just like me to arrive at their ambitions. Your amazing warm and helpful instruction means a whole lot a person like me and extremely more to my colleagues. Best wishes; from each one of us.
off white shoes http://www.off-whiteshoes.us.com
Reply mygohotels
11:10 AM on June 18, 2022 
miss sab pump stockx air max 97 halloween plain white long sleeve top nike kyrie 1 hvit oransje fro systems body warmer radar ev path snow
mygohotels http://www.mygohotels.com/
Reply fismare
11:11 AM on June 18, 2022 
red cottagecore dress chanel round logo sunglasses moncler fourmi short down jacket new york yankees snapback billig pandora rose clasp elite nevin lawson womens jersey detroit lions 43 alternate blue nfl
fismare http://www.fismare.net/
Reply cuakpsi
3:52 PM on June 18, 2022 
4x football pants nike 720 mens sale womens newsboy winter hat 787894npomx adidas beckenbauer 10.5 off skirt dress
cuakpsi http://www.cuakpsi.com/