Resumen de La liquidación vinculada a delito y el listado de deudores: sts de 2 de febrero de 2023, rec. Núm. 5225/2020
In its judgment 130/2023 of 2nd February, the Supreme Court decided, under article 95 bis of the General Taxation Law, that debts resulting from provisional tax assessments related to tax crimes cannot be included in the list of tax debtors. The Court based its decision on the fact that such debts have not become definite; on the presumption of innocence of the taxpayer suspected of the tax offense; and on the requirement to meet both the conditions far publishing the list of «tax debtors» (art. 95 bis of the General Taxation Law) and the conditions for publishing the data of those «convicted for tax fraud>► (art. 235 ter of the Organic Law of the Judlciary}.
