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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 37/2011, DE 10 DE OCTUBRE, DE MEDIDAS DE AGILIZACIÓN PROCESAL

Posted on October 18, 2011 at 12:16 PM

En el BOE de fecha 11/10/2011 se ha publicado la Ley 37/2011, de 10 de octubre de Medidas de Agilización Procesal, cuya entrada en vigor será a los 20 días de su publicación, esto es, el día 31 de octubre de 2011.

En el orden procesal civil, recogemos las modificaciones de la Ley de Enjuiciamiento Civil más significativas:

1.- Se incluye expresamente dentro del concepto de costas del proceso el importe de la tasa por el ejercicio de la potestad jurisdiccional, al tratarse de un gasto necesario para demandar.

2.- Se extiende el sistema de juicio monitorio a los juicios de desahucio por falta de pago, de modo que, en el caso de que el arrendatario no desaloje el inmueble, pague o formule oposición tras el requerimiento, se pase directamente al lanzamiento, cuya fecha se le comunica en el mismo requerimiento, única comunicación procesal necesaria para el buen fin del proceso, aun cuando el demandado tratase de dilatar la ejecución, evitándose asimismo la celebración de vistas innecesarias.

3.- Se excluye elr ecurso de apelación en los juicios verbales por razón de la cuantía, cuando ésta no supere los 3.000 euros.

4.- En el ámbito de los recursos, se suprime el trámite de preparación de los recursos devolutivos.

5.- En cuanto al recurso de casación, se eleva la cuantía a 600.000 euros de las sentencias que pueden ser recurridas en casación. Se abre el recurso de casación por existencia de interés casacional a asuntos por razón de la cuantía.

6.- Se aclara cuál es el momento ante el Juzgado o Tribunal para reproducir las cuestiones resueltas por el Secretario en recursos de reposición: necesariamente, en la primera audiencia ante el Tribunal tras la toma de decisión y, si no fuera posible por el estado de los autos, se podrá solicitar mediante escrito antes de que se dicte la resolución definitiva para que se solvente en ella.

7.- Oposición a la ejecución: Se añade como motivo de oposición a la ejecución de resoluciones de condena: la caducidad de la acción ejecutiva, y los pactos y transacciones que se hubiesen convenido para evitar la ejecución, siempre que dichos pactos y transacciones consten en documento público.

8.- Se reducen trámites en la sustanciación de las tercerías de dominio y de mejor derecho, se ventila por los trámites del juicio verbal, si bien esta última con contestación escrita.

9.- En los procesos especiales para la tutela del crédito, se acoge expresamente al arrendamiento de bienes muebles en el proceso verbal.

10.- Se aclara la regulación de las medidas cautelares en el caso de sentencias absolutorias recurridas.

11.- Se introduce la preferencia en los procesos sobre capacidad, filiación, matrimonio y menores,en los casos en que alguno de los interesados sea menor, incapacitado o esté en situación de ausencia legal.

12.- Se suprime el límite cuantitativo del procedimiento monitorio.

Fuente: ILUSTRE COLEGIO DE ABOGADOS DE MADRID

Categories: LITIGACIÓN CIVIL

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

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

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LEY 37/2011, DE 10 DE OCTUBRE, DE MEDIDAS DE AGILIZACIÓN PROCESAL

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