Inspección arbitraria, delito fiscal y prescripción tributaria y penal (Comentario a la SAP de Badajoz 42/2022, de 24 de mayo)

  1. María Eugenia Simón-Yarza
Journal:
Nueva fiscalidad

ISSN: 1696-0173

Year of publication: 2022

Issue: 3

Pages: 211-222

Type: Article

More publications in: Nueva fiscalidad

Abstract

The Provincial Court of Badajoz handed down a judgement of acquittal based on the nullity of the evidence provided by the accusation, as it was obtained by means of an illegally initiated inspection. The case also raises an interesting problem of the statute of limitations for the tax liability arising from capital gains obtained through the application of a retroactive penalty clause.