triptitripti
Do³±czy³: 09 Mar 2024
Posty: 1
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 The existence of a tax violation in the case of a request no |
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The Central Economic-Administrative Court (TEAC), in its resolution of May , , resolves the extraordinary appeal for the unification of criteria, in relation to the existence of elements necessary to impose a tax penalty , in the case of A request for information will be deemed rejected for not having accessed its content, according to the regulations on electronic notifications .
Index What are the requirements for the tax penalty for not meeting a requirement? Criteria and foundations applied by the TEAC Asia Mobile Number List In conclusion… You want to know more? What are the requirements for the tax penalty for not meeting a requirement? The Madrid Regional Economic-Administrative Court (hereinafter TEAR) points out that failure to comply with a requirement cannot be sanctioned when the taxpayer has not had actual knowledge of it.
In his opinion, this is what happens in this case, in which even though he is obliged to receive communications from the AEAT by electronic means, the taxpayer does not access their content in the terms provided for in the applicable regulatory regulations. The applicability of the tax penalty for infringement contained in article of Law /, of December (hereinafter LGT) is analyzed, which in the opinion of the TEAR requires a specific intention that can hardly occur in someone who does not really know the existence of the actions (the requirement notified according to the regulations of electronic media), even if the notification was duly produced.
The tax penalty of article of the aforementioned LGT is configured as follows: « Article Tax violation due to resistance, obstruction, excuse or refusal to the actions of the Tax Administration. Resistance, obstruction, excuse or refusal to the actions of the Tax Administration constitutes a tax violation. This circumstance is understood to have occurred when the offending subject, duly notified for this purpose, has carried out actions aimed at delaying, hindering or preventing the actions of the Tax Administration in relation to the fulfillment of its obligations. Among others, the following behaviors constitute resistance, obstruction, excuse or refusal to the actions of the Tax Administration: (…) b) Failure to attend to any duly notified requirement .” And in the second section it is established that the sanction will be serious.
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