RT info:eu-repo/semantics/bachelorThesis
T1 Análisis jurídico de las infracciones tributarias
A1 Afonso Dorta, Silvia
K1 Infracciones tributarias
K1 Derecho penal tributario
K1 Derecho sancionador
AB Tax infractions are regulated in the chapters of the General Tax Law. The point 1and 2 of article 183. Defined as "1. Fraudulent or negligent actions or omissionswith any degree of negligence that are typified and sanctioned as such in this oranother law, 2. Tax infractions are classified as minor, serious and very serious.",Those actions performed by the offender not being diligent with their behavior,provided that such illegal behaviors are typified in a norm with the status of law,regardless of whether these have been done through fraud, fault or negligence,whatever the degree of the latter ". In this paper, we analyze these infractions,whether they are minor, serious or very serious, explaining the requirements andnecessary particularities for an action or omission of a taxpayer to be considered atax violation. We will begin this work with a brief study of the historical backgroundand the powers attributed to the Administration in this matter, to then focus, as wehave said in the tax legal analysis of tax infractions.
YR 2019
FD 2019
LK http://riull.ull.es/xmlui/handle/915/14830
UL http://riull.ull.es/xmlui/handle/915/14830
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 02-may-2024