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El Tribunal Supremo veta la apreciación de indicios de delito tras la liquidación tributaria o la sanción

CMS Albiñana & Suárez de Lezo

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Spain December 23 2019

La Sentencia del Tribunal Supremo nº1246/2019, de 25 de septiembre anula el art. 197 bis del RD 1065/2007, de 27 de julio por entender que no cuenta con habilitación legal, de modo que la potestad de dictar una liquidación de los elementos de la deuda tributaria vinculados al delito no ampara suficientemente la posibilidad de pasar tanto de culpa o remitir el expediente al Ministerio Fiscal en cualquier momento, incluso cuando ya se ha dictado la liquidación o se ha impuesto la sanción.

CMS Albiñana & Suárez de Lezo - Diego de Miguel and Juan José Zabala
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  • CMS Albiñana & Suárez de Lezo

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