Comentarios al Proyecto de Ley de Medidas de Prevención y Lucha contra el Fraude Fiscal (II)

  1. Luis A. Malvárez Pascual 1
  1. 1 Universidad de Huelva
    info

    Universidad de Huelva

    Huelva, España

    ROR https://ror.org/03a1kt624

Journal:
Quincena fiscal

ISSN: 1132-8576

Year of publication: 2021

Issue: 4

Pages: 139-166

Type: Article

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Abstract

This paper examines the draft law for the prevention and actions against tax fraud, which is currently in parliamentary process of approval. Among the most important measures the prohibition of tax amnesties, additional limitation of cash payments, specific reporting obligations on crypto-currency, expansion of the debtors list at the Spanish Tax Authorities, the adoption of the concept of non-cooperative jurisdiction, prohibition of dual-use software, changes to the system of reductions applicable to tax penalties and to the system of surcharges are included. The draft law also provides for the transposition of the European anti-tax avoidance directive (ATAD).

Bibliographic References

  • MALVÁREZ PASCUAL, L. A.: Los registros de deudores tributarios morosos y la publicidad de las sentencias por delitos fiscales , Aranzadi, Navarra, 2016, pp. 130 y 131.
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