Inspección arbitraria, delito fiscal y prescripción tributaria y penal (Comentario a la SAP de Badajoz 42/2022, de 24 de mayo)
ISSN: 1696-0173
Année de publication: 2022
Número: 3
Pages: 211-222
Type: Article
D'autres publications dans: Nueva fiscalidad
Résumé
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.