Mostrando artículos por etiqueta: Procedimientos Tributarios
Towards a Taxpayers' Rights Compliant Cross-Border Recovery of Tax Sanctions
World Tax Journal Vol. 15 No. 1 | IBFD, 2023
Co-authored with Robert Attard
A faltering procedure for cross-border enforcement of sanctions under the Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (TRD), has contributed to a degree in uncertainty and a wavering protection of taxpayers' rights. Against this background, the article proposes taxpayers’ rights (due process, proportionality, non bis in idem) as minimum standards for the applicability of the TRD in the area of tax sanctions. In this regard, the article revisits the scope of the TRD, and advocates for a standardization of the definition of sanctions to whose recovery the TRD is applicable (namely, amounts imposed for deterrent purposes, definitively imposed after due process of law and respecting minimum parameters of proportionality). These minimum requirements should be regarded as essential to the cross-border recovery of tax sanctions, as they stem from EU law as part of its fundamental principles. Hence, due process, proportionality and non bis in idem standards should be fully enforceable by the requested state, without prejudice to the Member States’ broad discretion in defining and applying tax sanctions, providing taxpayers with adequate protection and further certainty.
Información adicional
- Año 2022
- Editorial Centro de Estudios de Derecho Financiero y Tributario de la Universidad de Buenos Aires
- Derecho Financiero y Tributario
- Comparative Tax Law
- Impuestos y Derecho Tributario
- Derecho Comparado
- Derecho Tributario
- Taxation
- Tax Law
- Comparative Law
- EU Law
- Derecho de la Unión Europea
- Recuperación de Tributos
- Tax Collection
- Tax Recovery
- EU Tax Recovery Directive
- TAXUD
- European Commission
- Procedimientos Tributarios
La Verificación y los Derechos de los Contribuyentes en el Procedimiento Penal Tributario.
Memorias de las VII Jornadas Venezolanas de Derecho Tributario | Asociación Venezolana de Derecho Tributario, 2004
Por lo menos en el último siglo, la potestad sancionatoria de la Administración ha sido indiscutible, si bien persiste la polémica respecto de su alcance y limitaciones. Siguiendo esa tendencia, el Código Orgánico Tributario recoge la potestad sancionatoria de la Administración Tributaria en su artículo 89, limitada a la persecución y castigo de los ilícitos sancionados con penas distintas a las privativas de la libertad, como obvia derivación del principio democrático de separación de poderes.
Información adicional
- Año 2004
- Editorial VII Jornadas Venezolanas de Derecho Tributario. (AVDT)