Principios legales relacionados con el ámbito sancionatorio tributario
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Universidad Santo Tomás Seccional Bucaramanga
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El presente trabajo desarrolla los principios dentro de los cuales debe someterse el accionar de los Estados al ejercer sus potestades en reprimir aquellas conductas que los legisladores han estimado lesivas en cuanto al debido cumplimiento de las obligaciones tributarias; ello con el objeto de no excederse en dicho ejercicio en cuanto a una afectación desmesurada, en cuanto a la dignidad, patrimonio, los derechos a una adecuada defensa y un debido proceso, entre otros. Importante es destacar que el Derecho Sancionatorio Administrativo Tributario comparte la misma naturaleza jurídica del Derecho Penal, siendo los legisladores los que graduaran la gravedad de las contravenciones, estimando la existencia de delitos o faltas penales, así como de las infracciones tributarias.
The present work develops the principles within which the actions of States must be constrained when exercising their powers to repress those conducts that legislators have deemed harmful to the proper fulfillment of tax obligations; this, with the purpose of avoiding excesses in such exercise that could lead to disproportionate impacts on dignity, property, and the rights to adequate defense and due process, among others. It is important to highlight that Administrative Tax Sanctioning Law shares the same legal nature as Criminal Law, with legislators being responsible for grading the seriousness of the infractions, determining the existence of crimes or criminal offenses, as well as tax violations.
The present work develops the principles within which the actions of States must be constrained when exercising their powers to repress those conducts that legislators have deemed harmful to the proper fulfillment of tax obligations; this, with the purpose of avoiding excesses in such exercise that could lead to disproportionate impacts on dignity, property, and the rights to adequate defense and due process, among others. It is important to highlight that Administrative Tax Sanctioning Law shares the same legal nature as Criminal Law, with legislators being responsible for grading the seriousness of the infractions, determining the existence of crimes or criminal offenses, as well as tax violations.
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Infracción tributaria, Delitos tributarios, Derecho de defensa, Derecho a un debido proceso, Legalidad, Culpabilidad, Tax infringement, Tax crimes, Right to defense, Right to due process, Legality, Culpability
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http://creativecommons.org/licenses/by-nc/4.0
http://creativecommons.org/licenses/by-nc/4.0