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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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RELACIÓN DE FALTAS EN LA NUEVA LEY DE SEGURIDAD CIUDADANA ("LEY MORDAZA")

Posted on July 1, 2015 at 6:15 AM
Faltas muy graves

(Entre 30.001 y 600.000 euros de sanción)

  1. Manifestaciones no comunicadas o prohibidas ante infraestructuras críticas.
  2. Fabricar, almacenar o usar armas o explosivos incumpliendo la normativa o careciendo de la autorización necesaria o excediendo los límites autorizados.
  3. Celebrar espectáculos públicos quebrantando la prohibición ordenada por la autoridad correspondiente por razones de seguridad pública.
  4. Proyectar haces de luz sobre los pilotos o conductores de medios de transporte que puedan deslumbrarles o distraer su atención y provocar accidentes.

Faltas graves

Entre 601 y 30.000 euros de multa

  1. Perturbar la seguridad ciudadana en actos públicos, espectáculos deportivos o culturales, solemnidades y oficios religiosos u otras reuniones a las que asistan numerosas personas.
  2. La perturbación grave de la seguridad ciudadana en manifestaciones frente al Congreso, el Senado y asambleas autonómicas aunque no estuvieran reunidas.
  3. Causar desórdenes en la calle u obstaculizarla con barricadas.
  4. Impedir a cualquier autoridad el ejercicio legítimo de sus funciones en el cumplimiento de resoluciones administrativas o judiciales. Este punto sancionaría, por ejemplo, las concentraciones para impedir la ejecución de desahucios.
  5. Las acciones y omisiones que impidan u obstaculicen el funcionamiento de los servicios de emergencia.
  6. La desobediencia o la resistencia a la autoridad, así como la negativa a identificarse a requerimiento de la autoridad o de sus agentes.
  7. Negarse a disolver reuniones y manifestaciones en lugares de tránsito público cuando lo ordenen las autoridades competentes cuando concurran los supuestos del artículo 5 de la Ley Reguladora del Derecho de Reunión. Entre estos supuestos se encuentra "cuando se produzcan alteraciones del orden público con peligro para personas o bienes", por lo que podría emplearse esta infracción para sancionar los llamados escraches.
  8. Perturbar el desarrollo de una manifestación lícita.
  9. La intrusión en infraestructuras críticas (que prestan servicios esenciales para la comunidad) incluyendo su sobrevuelo, cuando se haya producido una interferencia grave en su funcionamiento.
  10. Portar armas prohibidas o portar o usar armas de modo negligente y temerario o fuera de los lugares habilitados para ello.
  11. Solicitar y disfrutar (por parte del demandante) de servicios sexuales en zonas de tránsito público, cerca de lugares destinados a su uso por menores (colegios, parques...) o en zonas que pueda generar un riesgo para la seguridad vial.
  12. Fabricar, almacenar o usar armas reglamentarias o explosivos sin autorización así como la omisión o falta de eficacia de las medidas de seguridad o precauciones que resulten obligatorias.
  13. Negarse a las inspecciones en fábricas, locales, establecimientos, embarcaciones y aeronaves.
  14. El uso público e indebido de uniformes, insignias o condecoraciones oficiales, o réplicas de los mismos del equipamiento de los cuerpos policiales o de los servicios de emergencia que puedan generar engaño.
  15. No colaborar con las Fuerzas de Seguridad en la averiguación de delitos o en la prevención de acciones que puedan poner en riesgo la seguridad ciudadana.
  16. El consumo o la tenencia ilícitos de drogas, aunque no estuvieran destinadas al tráfico, en lugares públicos, así como el abandono de los instrumentos empleados para ello.
  17. El traslado de personas, con cualquier tipo de vehículo, con el objeto de facilitar a éstas el acceso a drogas (las cundas).
  18. Plantar y cultivar drogas en lugares visibles al público.
  19. La tolerancia del consumo ilegal o el tráfico de drogas en locales o la falta de diligencia en orden a impedirlos por parte de los propietarios.
  20. La carencia de los registros previstos en esta ley para las actividades con trascendencia para la seguridad ciudadana o la omisión de comunicaciones obligatorias.
  21. Dar datos falsos para la obtención de las documentaciones previstas en esta Ley.
  22. Incumplir las restricciones a la navegación reglamentariamente impuestas a las embarcaciones de alta velocidad y aeronaves ligeras.
  23. El uso no autorizado de imágenes o datos personales o profesionales de autoridades o miembros de las Fuerzas y Cuerpos de Seguridad que pueda poner en peligro la seguridad personal o familiar de los agentes, de las instalaciones protegidas o en riesgo el éxito de una operación, con respeto al derecho fundamental a la información.

Faltas leves

Sanciones de 100 a 600 euros

  1. La celebración de manifestaciones sin comunicar a las autoridades, cuya responsabilidad corresponderá a los organizadores.
  2. Exhibir de objetos peligrosos para la vida e integridad física de las personas con ánimo intimidatorio.
  3. Incumplir las restricciones de circulación peatonal o itinerario con ocasión de un acto público cuando provoquen alteraciones menores en el normal desarrollo.
  4. Las faltas de respeto y consideración cuyo destinatario sea un miembro de las Fuerzas y Cuerpos de Seguridad en el ejercicio de sus funciones de protección de la seguridad.
  5. Hacer o incitar a actos que atenten contra la libertad e indemnidad sexual, o ejecutar actos de exhibición obscena.
  6. La proyección de haces de luz, mediante cualquier tipo de dispositivo, sobre miembros de las Fuerzas y Cuerpos de Seguridad para impedir o dificultar el ejercicio de sus funciones.
  7. La ocupación de casas y la venta ambulante no autorizada.
  8. No denunciar la perdida o el robo de un arma.
  9. Las irregularidades en la cumplimentación de los registros previstos en esta Ley con trascendencia para la seguridad ciudadana.
  10. No tener la documentación personal legalmente exigida o no denunciar su robo o pérdida.
  11. La negligencia en la custodia y conservación de la documentación personal legalmente exigida, considerándose como tal la tercera y posteriores pérdidas o extravíos en el plazo de un año.
  12. Negarse a darle la documentación a la Policía.
  13. Causar daños a bienes muebles o inmuebles de uso público o privados que estén en la vía pública.
  14. Escalar edificios o monumentos sin autorización cuando haya riesgo de que se ocasionen daños.
  15. La remoción de vallas, encintados u otros elementos fijos o móviles colocados por las Fuerzas y Cuerpos de Seguridad para delimitar perímetros de seguridad.
  16. Dejar sueltos o en condiciones de causar daños animales feroces, así como abandonar animales domésticos en condiciones en que pueda peligrar su vida.
  17. El consumo de alcohol en lugares públicos cuando perturbe gravemente la tranquilidad ciudadana.

Fuente: BOE



 

Categories: SEGURIDAD CIUDADANA

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