La regularización tributaria prevista en el Real Decreto-Ley 12/2012, de 30 de marzo:Una amnistía fiscal contraria a la justicia distributiva y manifiestamente ineficaz

  1. Hugo López López 1
  2. Róger Campione 1
  1. 1 Universidad Pública de Navarra
    info

    Universidad Pública de Navarra

    Pamplona, España

    ROR https://ror.org/02z0cah89

Aldizkaria:
Eunomía: Revista en Cultura de la Legalidad

ISSN: 2253-6655

Argitalpen urtea: 2012

Zenbakia: 3

Orrialdeak: 103-124

Mota: Artikulua

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Beste argitalpen batzuk: Eunomía: Revista en Cultura de la Legalidad

Laburpena

The so called Tax Amnesty refers to a legal device in order to remedy irregular or outlaw actions of taxpayers. It’s a highly topical question in Spain because of the Special Tax Return introduced by Real Decreto-ley 12/2012. This measure has been criticized from a moral, politic and financial point of view. In this article we try to show the technical faults of the Tax Amnesty so as the problems of constitutional compatibility and, finally, its ineffectiveness to achieve the alleged aims.

Datuen iturria: Dialnet