The main reason for opening the case is the opening of a sanctioning file. Because the defendant fails to pay within the period established in the tax regulations. The tax debt that should result from its correct self-assessment, as determined in the procedure. verification of the Personal Income Tax corresponding to the financial year. Aim. Question raised. The taxpayer has stopped paying by incorrectly. Should result from applying the deduction for investment in habitual residence. According to the provisional settlement carried out, for which she requests a claim for that monetary amount not received. The strategy. Proposed solution. He argues in favor of the principle of guilt, since the commission of a typical and unlawful act is not enough; the presence of guilt, its assessment, analysis and proof is also necessary.
Type of procedure: Sanctioning procedure
Procedure start date Parts Demanding. Administration. Respondent: Juana. Requests made Demanding. The taxpayer has stopped paying incorrectly applying the deduction for investment in habitual residence to the provisional settlement carried out. Therefore, the tax agency claims that amount. Defendant. The annulment of the Whatsapp Number List sanction imposed, since it is alleged that the imposition of sanctions in the present case is beyond all legal and economic reasoning. Should result from because there has been neither fraud nor intention to defraud and all of this in an environment very complicated. Arguments Claimant In the present case, in view of the background information.
On the other hand, there is no involuntary
Reasonable discrepancy of criteria regarding the content and scope of the standard; Therefore, the minimum level of guilt necessary for the tax offense to be deemed to have been committed is present. Defendant. In its resolution, the TEAC establishes that the use of generic and stereotyped expressions, such as the one questioned here, does not constitute AGB Directory sufficient motivation for a tax penalty agreement. In order to sanction a tax violation. The commission of a typical and unlawful act is not enough. Should result from the presence of guilt, its assessment, analysis and proof is also necessary. That to this party it seems beyond all legal and economic reasoning, the imposition of sanctions in the present case because there was neither fraud nor intent to defraud and all of this in a very complicated economic environment. Standards and related articles General.