Browsing by Subject "Concealment of assets"
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- PublicationOpen AccessEl delito de alzamiento de bienes y su compatibilidad con la autotutela ejecutiva. Concurrencia de procedimientos administrativo y penal(Instituto de Estudios Fiscales, 2023) Marcos Cardona, Marta; Derecho Financiero, Internacional y Procesal; Facultades de la UMU::Facultad de DerechoThe possibility of simultaneously processing a criminal action for the crime of concealment of assets with the executive enforcement procedure is analyzed, prior reservation of the civil action of responsibility. In this line, the criminal action would be promoted without having to be postponed until the conclusion of the executive procedure that is being directed against the principal and the responsible collaborators in the concealment of their assets.
- PublicationEmbargoLa responsabilidad tributaria del artículo 42.2.a) LGT de los menores de edad como receptores de donaciones procedentes de entornos familiares: Revisión de la doctrina establecida por la Sala de lo Contencioso-Administrativo del Tribunal Supremo. Estudio del canon subjetivo. Propuestas de reforma(Aranzadi La Ley, 2025-10) Marcos Cardona, Marta; Derecho Financiero, Internacional y ProcesalThe ruling of the Supreme Court of March 25, 2021, established as case law that minors cannot be held jointly liable for collaborating in the concealment or transfer of assets carried out by their legal representatives, as they lack the capacity to act and are legally exempt from liability. This doctrine is based on the fact that Article 42.2.a) of the General Tax Law (LGT) requires intent or fault, elements that are incompatible with the legal status of minors. However, this study challenges that reasoning, proposing that the debate should focus on the intentional element rather than legal capacity. After an extensive analysis of the subjective criteria for this liability, the study examines whether a minor can have fraudulent awareness and intent, and from what age or level of maturity it would be reasonable to attribute responsibility. It also explores the potential tax liability of the minor’s legal representative, as well as the exercise of civil actions by the Tax Administration to protect public credit.