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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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LEY ORGÁNICA 5/2014, DE 17 DE SEPTIEMBRE, POR LA QUE SE AUTORIZA LA RATIFICACIÓN DE LAS ENMIENDAS AL ESTATUTO DE ROMA DE LA CORTE PENAL INTERNACIONAL, RELATIVAS A LOS CRÍMENES DE GUERRA Y AL CRIMEN DE AGRESIÓN, HECHAS EN KAMPALA EL 10

Posted on October 1, 2014 at 11:20 AM
La ratificación por parte de España de las Enmiendas de Kampala supone la ampliación de los crímenes de guerra y la tipificación del crimen de agresión, afianzando el compromiso de España con la defensa de los Derechos Humanos y la labor de la Corte Penal Internacional.

Esta Ley Orgánica entró en vigor el 19 de septiembre de 2014, al día siguiente de su publicación en el BOE.

Fuente: BOE


Categories: PENAL

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