La Directiva (UE) 2016/343 y el derecho a no autoinculparse en materia tributaria

• Autores: José Alberto Sanz Díaz-Palacios
• Localización: Crónica tributaria, ISSN-e 2695-7566, ISSN 0210-2919, Nº 162, 2017, págs. 113-136
• Idioma: español
• Títulos paralelos:
  • Directive (EU) 2016/343 and the right to Protection against self-incrimination in tax matters
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Resumen
  • español

    Es indudable la trascendencia de la Directiva (UE) 2016/343 del Parlamento Europeo y del Consejo, de 9 de marzo de 2016 (por la que se refuerzan en el proceso penal determinados aspectos de la presunción de inocencia y el derecho a estar presente en el juicio).

    Pero  lamentamos su enfoque excesivamente  limitado y, en suma, que dicha Directiva haya optado por una armonización de las disposiciones nacionales «a la baja». Concretamente, en el ámbito tributario subsisten los problemas que plantean el derecho a no autoinculparse, previsto en el art. 24 de la Constitución española (CE), y el deber de colaborar con la autoridad fiscal, conforme al art. 31 CE. Además la situación en España al respecto es especialmente compleja, ante el nuevo escenario de responsabilidad penal de las personas jurídicas, superado ya el principio societas delinquere non potest.

  • English

    Directive (EU) 2016/343 of the European Parliament and of the Council of 9 March 2016 (on the strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings) is undoubtedly highly relevant. But we regret its over-minimalist approach and, ultimately, that the Directive seeks to harmonise national provisions “downwards”. Specifically, in the area of taxation the problems posed by the right to protection against self-incrimination, enshrined in Article 24 of the Spanish Constitution (SC), and the duty to cooperate with the tax authority, according to Article 31 SC, subsist. In addition, the Spanish situation is especially complex in this regard, considering the new scenario of criminal liability of legal persons, having moved beyond the principle of “societas delinquere non potest”.