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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.

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TIC EN EL SECTOR PÚBLICO ADMINISTRATIVO ESTATAL

Posted on September 24, 2014 at 1:05 PM
El Consejo de Ministros ha aprobado un Real Decreto sobre organización e instrumentos operativos de las Tecnologías de la Información y las Comunicaciones en el sector público administrativo estatal.
La norma crea instrumentos para contribuir a una gestión de los recursos públicos orientada a la eficacia, la eficiencia, la economía y la calidad, instrumentos imprescindibles para la aplicación de políticas de racionalización del gasto y de mejora de la gestión del servicio público.
Hasta la fecha, la estructura de gobernanza de las TIC en el sector público administrativo estatal ha tenido sus pilares en los órganos colegiados de Administración electrónica. Pero ahora se hace fundamental contar con unidades TIC ministeriales que conozcan profundamente el ámbito de trabajo específico del Departamento para diseñar servicios digitales adaptados a las necesidades de ciudadanos y empresas.
Objetivos
Con tal motivo se necesita rediseñar el modelo de gobernanza de las TIC en el sector público administrativo estatal con tres objetivos básicos:
- Orientar las actuaciones y líneas estratégicas en las TIC de forma que tengan como principal objetivo satisfacer las necesidades derivadas de la estrategia global del Gobierno y disponer de una planificación estratégica común para todo el sector público administrativo estatal.
- Potenciar la Administración digital y las TIC como los instrumentos que permitan hacer sostenible el constante proceso de innovación y mejora en la calidad de los servicios ofrecidos por la administración que demandan ciudadanos y empresas, e incrementar la productividad de los empleados públicos.
- Tercero, racionalizar el uso de los recursos informáticos de forma que se consiga una mayor eficiencia, proporcionando un ahorro sustancial de costes de todo tipo, y en especial en el resto de la actividad administrativa.
En todo caso, se hace necesario favorecer el diseño de sistemas de compras que sean capaces de conseguir ahorros importantes, dado que el proceso de contratación actual adolece de falta de flexibilidad para aprovechar el estado de madurez del sector TIC español.


Fuente: La Moncloa

Categories: ADMINISTRATIVO

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