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Do³±czy³: 09 Mar 2024
Posty: 1
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 Wys³any: Sob Mar 09, 2024 06:14 Temat postu: Sanctions for failure to declare assets abroad (form ) |
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The Superior Court of Justice of Madrid (TSJM), in its Judgment of April , (no. /, rec. no. /), resolves the challenge raised against a tax penalty , in relation to the Tax on the Income of Natural Persons corresponding to the tax period, for the commission of a very serious violation, related to Form , of the informative declaration on assets and rights located abroad, for an amount of , euros.
Index What are the issues raised in the Judgment? In conclusion… You want to know more? What Asia Mobile Number List are the issues raised in the Judgment? The TSJM analyzes the arguments presented by the taxpayer against the agreement to impose penalties and which are based on the following foundations: That the sanction imposed violates community regulations since it violates the free movement of people and capital, and the principle of proportionality, with the State having failed to comply with its duty to transpose community regulations.
The plaintiff also alleges what was established by the Opinion of the European Commission, of February , , the content of which gave rise to the filing by the European Commission itself of the corresponding appeal against Spain for non-compliance before the Court of Justice of the European Union ( Case EC-/), dated October , On the other hand, the absence of guilt in the taxpayer's conduct is also alleged , and the lack of due motivation by the State Tax Administration Agency, of the subjective element of guilt . For its part, regarding the assessment of guilt , the TSJM points out that its origin is found in the constitutional principles of legal certainty and legality regarding the exercise of sanctioning powers of any nature.
The principle of guilt constitutes a basic element when classifying a person's conduct as punishable. In this sense, the Supreme Court is especially demanding in this matter, citing as an example the ruling of the Third Chamber, Second Section, of March , , issued in appeal /, on whose legal basis it second A summary of the Supreme Court's jurisprudence on this issue is made, while the requirements required for it to be understood that a sanctioning agreement is duly motivated are listed. In this way, the principle of guilt entails the presumption of good faith of the taxpayer, the content in the act of imposition of sanction of all the elements that justify it, the absence of reasonable interpretative discrepancy and the concurrence of a malicious act or at least negligent.
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