{"id":8270,"date":"2023-10-30T09:55:28","date_gmt":"2023-10-30T08:55:28","guid":{"rendered":"http:\/\/www.laurealegal.com\/2023\/10\/30\/corazonadas-y-fraude-fiscal\/"},"modified":"2023-10-30T09:55:28","modified_gmt":"2023-10-30T08:55:28","slug":"corazonadas-y-fraude-fiscal","status":"publish","type":"post","link":"https:\/\/www.laurealegal.com\/en\/2023\/10\/30\/corazonadas-y-fraude-fiscal\/","title":{"rendered":"Corazonadas y fraude fiscal"},"content":{"rendered":"<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\"><\/div>\n<\/div>\n<\/div>\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>En una reciente sentencia dictada el pasado 1 de octubre (STS 1231\/2020), la Seccio\u0301n Segunda de la Sala Tercera de lo Conten\u00adcioso\u00ad administrativo del Tribunal Supre\u00admo declaro\u0301 nulo el auto de un juzgado que habi\u0301a acordado la entrada en el domicilio de una sociedad fundamentando la medida en el dato de que la empresa estaba tributando por debajo de la media del sector.<\/p>\n<p>En esta sentencia, el Tribunal Supremo elabora su doctrina sobre la base de una sentencia anterior, dictada por la misma sa\u00adla el 10 de octubre del 2019, y de los criterios establecidos por el Tribunal Constitucional y el Tribunal Europeo de los Derechos Hu\u00admanos, y destaca la naturaleza de derecho fundamental de la inviolabilidad del domi\u00adcilio y la exigencia de que el auto que autori\u00adza una entrada y registro contenga una mo\u00adtivacio\u0301n acerca de la necesidad, adecuacio\u0301n y proporcionalidad de la medida.<\/p>\n<p>En el caso concreto analizado, el Tribu\u00adnal Supremo cierra el paso a la posibilidad de acceder al domicilio de una empresa con una finalidad meramente prospectiva o in\u00ad determinada, por si acaso se encuentra al\u00adgo, y afirma que la remisio\u0301n a datos estadi\u0301s\u00adticos o comparativos y la \u201ccorazonada\u201d de la Administracio\u0301n de que se pueda estar co\u00admetiendo fraude fiscal por el simple hecho de tributar por debajo de la media del sector no permiten acordar dicha diligencia.<\/p>\n<p>Al mismo tiempo, se establece que tanto la solicitud de entrada y registro de la Agen\u00adcia Tributaria como el auto judicial que la autoriza, adema\u0301s de identificar la concreta informacio\u0301n que se pretende obtener, de\u00adben estar conectados con un procedimien\u00adto de inspeccio\u0301n abierto y notificado al con\u00adtribuyente, con indicacio\u0301n de los impuestos y peri\u0301odos de las actuaciones de inspeccio\u0301n.<\/p>\n<h3>Para franquear la barrera protectora de un derecho fundamental no valen los presentimientos ni los atajos<\/h3>\n<p>Ma\u0301s alla\u0301 de determinar y reforzar las ga\u00adranti\u0301as formales y materiales que se deben cumplir para irrumpir en el domicilio de una empresa en el a\u0301mbito de un procedi\u00admiento administrativo sancionador, la an\u00adterior sentencia del Tribunal Supremo tie\u00adne una indudable trascendencia que debe\u00adri\u0301a servir para poner fin a una mala praxis consistente en utilizar el cauce de los juzga\u00addos para obtener informacio\u0301n que luego se traslada a un procedimiento penal.<\/p>\n<p>El hecho de que se invaliden las investi\u00adgaciones prospectivas en el a\u0301mbito tributa\u00adrio sancionador y se nos recuerde que tam\u00adbie\u0301n en este caso la Constitucio\u0301n ampara el derecho a la inviolabilidad del domicilio tiene un valor juri\u0301dico indiscutible, que de\u00adberi\u0301a llevar a la Administracio\u0301n tributaria a extremar las garanti\u0301as, pero tambie\u0301n posee un valor simbo\u0301lico innegable que deberi\u0301a disuadir a quienes tengan la tentacio\u0301n de buscar en la jurisdiccio\u0301n contencioso\u00adad\u00administrativa una especie de salvoconducto formal que les abra la puerta para sancionar administrativa o penalmente las hipote\u0301ti\u00adcas infracciones que se puedan descubrir.<\/p>\n<p>Para franquear la barrera protectora de un derecho fundamental no valen los pre\u00ad sentimientos, las intuiciones ni los atajos.<\/p>\n<\/div>\n<p>Art\u00edculo de Josep M. Paret publicado en <a href=\"https:\/\/www.lavanguardia.com\/economia\/20201026\/495212043\/corazonadas-y-fraude-fiscal.html?facet=amp\">La Vanguardia\u00a0<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>En una reciente sentencia dictada el pasado 1 de octubre (STS 1231\/2020), la Seccio\u0301n Segunda de la Sala Tercera de lo Conten\u00adcioso\u00ad administrativo del Tribunal Supre\u00admo declaro\u0301 nulo el auto de un juzgado que habi\u0301a acordado la entrada en el domicilio de una sociedad fundamentando la medida en el dato de que la empresa estaba [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8271,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69,111],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Corazonadas y fraude fiscal - Laurea Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.laurealegal.com\/2023\/10\/30\/corazonadas-y-fraude-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corazonadas y fraude fiscal - 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