Las circunstancias que determinan la calificación de la infracción tributaria

  1. Pascual González, Marcos M. 1
  1. 1 Universidad de Oviedo
    info

    Universidad de Oviedo

    Oviedo, España

    ROR https://ror.org/006gksa02

Journal:
Quincena fiscal

ISSN: 1132-8576

Year of publication: 2020

Issue: 20

Pages: 75-98

Type: Article

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Abstract

The grading of a tax offense as serious or very serious may be determined by the concurrence of the circumstances set forth in art. 184 of the LGT. The work analyzes both the objective element of the type of unfairness and the requirement of, at least, negligence for the behavior to be punishable. All this, fundamentally, from the perspective of the most recent court rulings.

Bibliographic References

  • Pérez Royo, F. “La nueva Ley General Tributaria (RCL 2003, 2945) ”. Revista española de derecho financiero , n.º 124, 2005, pág. 794.
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