El Tribunal Supremo, completando el giro que lo ha llevado a distanciarse definitivamente de pronunciamientos más centrados en la necesidad de alzaprimar la seguridad jurídica (STS de 4 de julio de 2014, rec. 581/2013) ha entendido que, al amparo de una potencial imprescriptibilidad de la potestad de comprobación, la Administración podrá, en todo momento, declarar el fraude a la Ley tributaria de una serie de negocios celebrada en períodos prescritos, con el único condicionante de que esos actos o negocios celebrados vulnerando el espíritu del ordenamiento, continúen produciendo efectos económicos en períodos pendientes de prescribir, que son objeto de regularización.
The Supreme Court, on completing the turn that has led it to completely remove itself from announcements which centre more on the need to stir up legal safety (Supreme Court Sentence of 4th July, 2014, appeal: 581/2013), has understood that, under the protection of the verification power being potentially without statute of limitations, the Administration may at any time declare the contravention of Tax Legislation by a series of businesses made during periods where the statute of limitations has expired. Solely when said events or businesses made which have infringed the spirit of the law, continue to have economic effects during periods where the statute of limitations has not expired, periods which are object of regularisation.
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