Browsing by Subject "Donations"

Now showing 1 - 2 of 2
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    Publication
    Embargo
    La 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 Procesal
    The 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.
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    Publication
    Open Access
    La serie 467 COS.TERT.DICT.ITER. AVGVR PONT.MAX. Una nota.
    (Universidad de Murcia, Servicio de Publicaciones., 2025) Amela Valverde, Luis; Sin departamento asociado
    Breve estudio de la serie romano republicana RRC 467, considerada una “emisión militar” de C. Julio César (cos. I 59 a.C.), únicamente formada por denarios, en el contexto de la Segunda Guerra Civil romana (49-45 a.C.). Si bien se ha considerado que fue emitida en África, más bien hay que asignarla al pago de las dádivas de César en Roma con ocasión de sus diversas celebraciones durante el año 46 a.C.