La posición jurídica de la Administración y del obligado tributario ante el descubrimiento de hechos fiscales con relevancia penal
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2022
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01/04/2022
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Universidad Complutense de Madrid
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A pesar de que el legislador ha intentado establecer un marco normativo adecuado para luchar contra las conductas eventualmente constitutivas de un delito contra la Hacienda Pública, aún no ha logrado remediar la incertidumbre que envuelve a algunas cuestiones fundamentales del procedimiento administrativo y que afectan tanto a la Administración como al administrado. En la actual configuración legislativa, cuando la Administración aprecie indicios de delito en el seno de las actuaciones inspectoras, generalmente, deberá continuar con el procedimiento para practicar una liquidación de los elementos vinculados al mismo y elaborar un informe que fundamente la potencial criminalidad de los hechos, dando traslado de todo ello al juez o al Ministerio Fiscal. Con ello se evidencia que la naturaleza de las actuaciones desarrolladas por los órganos de inspección sufre una transformación, puesto que su finalidad ya no es la regularización de la situación tributaria, sino la corroboración de los indicios justificativos de la posible existencia de un delito (esto es, dejan de ser actuaciones de inspección de la situación tributaria para pasar a ser de investigación de hechos con relevancia penal). Sin embargo, la posición jurídica del obligado tributario permanecerá inalterable, por lo que seguirá teniendo el deber legal de colaboración con la Administración tributaria, sin tener reconocidas ninguna de las garantías de defensa asociadas al ejercicio del ius puniendi (tales como los derechos de asistencia letrada, a guardar silencio y a no colaborar en la propia autoincriminación). Este tránsito del procedimiento inspector al pro-ceso penal ha sido denominado por la doctrina científica y judicial, descriptivamente, como fase preprocesal...
Despite attempts to establish an appropriate regulatory framework for fighting tax fraud, there is still significant legal uncertainty concerning some fundamental aspects of the current procedure, which affect both the Tax Administration as well as taxpayers. When the Spanish Tax Administration unearths facts that hint at the presence of fraud while conducting tax inspections, it must continue, without having criminal investi-gation powers, with the tax procedure to provisionally collect the defrauded amount and prepare a report that substantiates the potential criminal nature of the facts, which will subsequently be passed on either to the judge or to the Public Prosecutor's Office. The transition between the inspection procedure and criminal proceedings is commonly re-ferred to as the pre-procedural investigation.During this phase, the aim of the tax administration’s investigation is no longer to verify whether the amount of tax due was reported correctly and in conformance with tax legislation, but rather to obtain sufficient evidence to support the report of a tax crime. However, according to the current legislation, the status of the taxpayers concerned re-mains unchanged during this pre-procedural investigation, which means that they still have the legal duty to cooperate with the Tax Administration. That is to say, they are compelled, on pain of a penalty, to give all the information required, without enjoying any of the procedural guarantees that stem from the right to a fair trial (such as the right to remain silent and not to incriminate oneself)...
Despite attempts to establish an appropriate regulatory framework for fighting tax fraud, there is still significant legal uncertainty concerning some fundamental aspects of the current procedure, which affect both the Tax Administration as well as taxpayers. When the Spanish Tax Administration unearths facts that hint at the presence of fraud while conducting tax inspections, it must continue, without having criminal investi-gation powers, with the tax procedure to provisionally collect the defrauded amount and prepare a report that substantiates the potential criminal nature of the facts, which will subsequently be passed on either to the judge or to the Public Prosecutor's Office. The transition between the inspection procedure and criminal proceedings is commonly re-ferred to as the pre-procedural investigation.During this phase, the aim of the tax administration’s investigation is no longer to verify whether the amount of tax due was reported correctly and in conformance with tax legislation, but rather to obtain sufficient evidence to support the report of a tax crime. However, according to the current legislation, the status of the taxpayers concerned re-mains unchanged during this pre-procedural investigation, which means that they still have the legal duty to cooperate with the Tax Administration. That is to say, they are compelled, on pain of a penalty, to give all the information required, without enjoying any of the procedural guarantees that stem from the right to a fair trial (such as the right to remain silent and not to incriminate oneself)...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, leída el 01-04-2022