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

Revista:
Eunomía: Revista en Cultura de la Legalidad

ISSN: 2253-6655

Ano de publicación: 2012

Número: 3

Páxinas: 103-124

Tipo: Artigo

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Outras publicacións en: Eunomía: Revista en Cultura de la Legalidad

Resumo

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.

Fonte de datos: Dialnet