OBTAINING AND EXCHANGING INFORMATION IN THE FIGHT AGAINST FRAUD AND TAX EVASION: BALANCE BETWEEN ADMINISTRATIVE POWERS AND THE RIGHTS OF TAXPAYERS (Q3147299)
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Project Q3147299 in Spain
| Language | Label | Description | Also known as |
|---|---|---|---|
| English | OBTAINING AND EXCHANGING INFORMATION IN THE FIGHT AGAINST FRAUD AND TAX EVASION: BALANCE BETWEEN ADMINISTRATIVE POWERS AND THE RIGHTS OF TAXPAYERS |
Project Q3147299 in Spain |
Statements
15,730.0 Euro
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31,460.0 Euro
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50.0 percent
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30 December 2016
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31 December 2020
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UNIVERSIDAD PUBLICA DE NAVARRA
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42°49'6.42"N, 1°38'39.34"W
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31201
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EL PROYECTO TIENE COMO OBJETIVO PRINCIPAL LA IDENTIFICACION Y ANALISIS CRITICO DE LAS MEDIDAS FORMALES ACTUALES EN MATERIA DE OBTENCION E INTERCAMBIO DE INFORMACION POR LAS ADMINISTRACIONES TRIBUTARIAS PARA LA DETECCION DE CASOS DE FRAUDE Y USO ABUSIVO DE LA NORMA FISCAL ASI COMO LA PROPUESTA DE ALTERNATIVAS VIABLES PARA MANTENER EL EQUILIBRIO ENTRE DICHAS MEDIDAS Y LOS DERECHOS Y GARANTIAS DE LOS OBLIGADOS TRIBUTARIOS SUJETOS A LAS MISMAS (Y EVENTUALMENTE TERCEROS AFECTADOS). SE TRATA DE UN PROBLEMA QUE, A LA LUZ DE LA EVOLUCION RECIENTE DE LOS MECANISMOS DE OBTENCION E INTERCAMBIO DE INFORMACION TANTO A NIVEL NACIONAL, EUROPEO E INTERNACIONAL, EVIDENCIAN UNA MAYOR NECESIDAD DE ANALISIS. EN EFECTO, LA IMPLEMENTACION DE NUEVOS INSTRUMENTOS DE INFORMACION PARA GARANTIZAR EL CUMPLIMIENTO Y EFICACIA DE LA NORMATIVA SUSTANTIVA TRIBUTARIA, TANTO EN MATERIA DE IMPOSICION SOBRE LA RENTA COMO EN LA IMPOSICION INDIRECTA, NO HA SIDO ACOMPAÑADA, EN OCASIONES, DE LAS MEDIDAS DE PROTECCION NECESARIAS PARA LOS CONTRIBUYENTES. ESTO ES ASI POR LA FALTA DE CORRELACION ENTRE MEDIDAS INTERNAS Y DE COOPERACION ENTRE ADMINISTRACIONES TRIBUTARIAS, DE UN LADO, PARA LA COLABORACION EN LA APLICACION DE LOS TRIBUTOS, Y, DE OTRO LADO, PARA LA PROTECCION DE SUS RESPECTIVOS CONTRIBUYENTES FRENTE A INMISIONES ILICITAS DE OTRAS ADMINISTRACIONES EN SUS DERECHOS Y EN SU ESFERA PATRIMONIAL._x000D_ CON EL FIN DE DAR COHERENCIA SISTEMATICA A ESTE OBJETO DE INVESTIGACION, SEÑALAMOS DOS AREAS PROBLEMATICAS ENTORNO AL MISMO. POR UNA PARTE, LA EFICACIA DE LAS MEDIDAS DE OBTENCION E INTERCAMBIO DE INFORMACION HAN QUEDADO CUESTIONADAS EN LA PRACTICA, MOTIVO POR EL CUAL SE ESTAN INCORPORANDO NUEVOS DEBERES Y MECANISMOS DE INTERCAMBIO EN LOS ORDENAMIENTOS JURIDICOS A LA LUZ DE LOS TRABAJOS DE LA ORGANIZACION PARA LA COOPERACION Y DESARROLLO ECONOMICOS, FUNDAMENTALMENTE CENTRADOS EN LAS ACCIONES 12 Y 13 DE SU PLAN DE ACCION BEPS Y TRABAJOS DE DESARROLLO, ASI COMO EN EL CONTEXTO DE LA UNION EUROPEA._x000D_ POR OTRA PARTE, LA EJECUCION DE ESTAS MEDIDAS CONLLEVA UNA RECOPILACION Y TRATAMIENTO DE INFORMACION QUE, HABITUALMENTE, SE INCORPORAN A PROCEDIMIENTOS ADMINISTRATIVOS DE COMPROBACION O INSPECCION U OTROS ESPECIFICOS DE INTERCAMBIO DE INFORMACION, DE APOYO A LA APLICACION DE LOS TRIBUTOS Y A LOS ANTERIORES, QUE NO SE HALLAN EXENTOS DE PROBLEMAS FALTOS DE SOLUCIONES, CON ESPECIAL ATENCION A ESTOS ULTIMOS. PRIMERO, SE ANALIZARAN LOS MECANISMOS DE OBTENCION DE INFORMACION INCORPORADOS POR MOTIVO DE LAS CITADAS ACCIONES 12 (DISCLOSURE OF TAX AVOIDANCE SHCEMES) Y 13 (TRANSFER PRICING DOCUMENTATION AND COUNTRY-BY-COUNTRY REPORTING). SEGUNDO, LA PROBLEMATICA ENTORNO AL TRATAMIENTO, USO E INTERCAMBIO DE INFORMACION SE HACE ESPECIALMENTE PATENTE POR LA NO INCLUSION DE LOS CONTRIBUYENTES (E INTERESADOS) EN LOS PROCEDIMIENTOS DE INTERCAMBIO DE INFORMACION EN ARAS A LA DEFENSA DE SUS DERECHOS Y GARANTIAS A NIVEL INTERNACIONAL, COMUNITARIO E INTERNO (CONSTITUCIONAL Y LEGAL). ESTO EXIGE UN ANALISIS DE LOS CITADOS DERECHOS Y GARANTIAS DESDE UNA PERSPECTIVA COMPARADA, DE SU EFICACIA EN LA PROTECCION DE LOS CONTRIBUYENTES (Y TERCEROS AFECTADOS) Y LA NECESIDAD DE IMPLEMENTAR NUEVAS MEDIDAS DERIVADAS DE LA AMPLITUD DE LAS PRERROGATIVAS ADMINISTRATIVAS EN LA OBTENCION E INTERCAMBIO DE INFORMACION DE LOS CONTRIBUYENTES, BIEN EN FORMA DE NUEVOS ESTANDARES DE TRANSPARENCIA BIEN EN FORMA DE REFUERZO DE LA PROTECCION DE LOS CONTRIBUYENTES (Y TERCEROS). (Spanish)
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THE MAIN OBJECTIVE OF THE PROJECT IS THE IDENTIFICATION AND CRITICAL ANALYSIS OF THE CURRENT FORMAL MEASURES REGARDING THE COLLECTION AND EXCHANGE OF INFORMATION BY TAX ADMINISTRATIONS FOR THE DETECTION OF CASES OF FRAUD AND ABUSE OF THE TAX RULE AS WELL AS THE PROPOSAL OF VIABLE ALTERNATIVES TO MAINTAIN THE BALANCE BETWEEN THESE MEASURES AND THE RIGHTS AND GUARANTEES OF TAXABLE PERSONS SUBJECT TO THEM (AND POSSIBLY AFFECTED THIRD PARTIES). THIS IS A PROBLEM WHICH, IN THE LIGHT OF THE RECENT EVOLUTION OF THE MECHANISMS FOR OBTAINING AND EXCHANGING INFORMATION AT BOTH NATIONAL, EUROPEAN AND INTERNATIONAL LEVELS, DEMONSTRATES A GREATER NEED FOR ANALYSIS. IN FACT, THE IMPLEMENTATION OF NEW INFORMATION TOOLS TO ENSURE COMPLIANCE AND EFFECTIVENESS OF SUBSTANTIVE TAX LEGISLATION, BOTH IN TERMS OF INCOME TAX AND INDIRECT TAXATION, HAS SOMETIMES NOT BEEN ACCOMPANIED BY THE NECESSARY PROTECTION MEASURES FOR TAXPAYERS. This is also because of the correlation between international measures and cooperation between administrative administrations, of a side, for the collation in the application of the TRIBUTS, and, from another side, for the protection of their contribular nature of their unlawful immissions of other substances in their territory. rights AND IN YOUR PATRIMONIAL WASTE._x000D_ With the end of giving SYSTEMAL COHERENCE TO THIS RESEARCH OBJECTIVE, we identify two problem areas ENTORN TO THE SAME. For one part, the effectiveness of the measures of operation and information exchange have been questioned in the pre-accuracy, motivated by the fact that they are being introduced to new needs and mechanisms of trade in the legal orders of the workings of the organisation for economic cooperation and development, Fundally CENTRATED IN ACCIONS 12 AND 13 OF THEIR BEPS AND DEVELOPMENT WORKING PLANS, as well as in the CONTEXT OF THE EUROPEAN UNION._x000D_for another part, the implementation of these measures entails a review and processing of information which, in this case, they are incorporated into procedures that are attached to the commissioning and/or inSPECTIONS of information exchange, in support of the application of the TRIBUTs and antitrusts, which do not involve exemptions from FALTAL PROBLEMS OF SOLUTIONS, with special attention to these uses. FIRST, WE WILL ANALYSE THE MECHANISMS OF OBTAINING INFORMATION INCORPORATED FOR THE AFOREMENTIONED ACTIONS 12 (DISCLOSURE OF TAX AVOIDANCE SHCEMES) AND 13 (TRANSFER PRICING DOCUMENTATION AND COUNTRY-BY-COUNTRY REPORTING). SECONDLY, THE PROBLEM SURROUNDING THE PROCESSING, USE AND EXCHANGE OF INFORMATION IS PARTICULARLY EVIDENT BY THE NON-INCLUSION OF TAXPAYERS (AND INTERESTED PARTIES) IN THE PROCEDURES FOR EXCHANGING INFORMATION IN ORDER TO DEFEND THEIR RIGHTS AND GUARANTEES AT INTERNATIONAL, COMMUNITY AND DOMESTIC LEVEL (CONSTITUTIONAL AND LEGAL). THIS REQUIRES AN ANALYSIS OF THESE RIGHTS AND GUARANTEES FROM A COMPARATIVE PERSPECTIVE, THEIR EFFECTIVENESS IN PROTECTING TAXPAYERS (AND AFFECTED THIRD PARTIES) AND THE NEED TO IMPLEMENT NEW MEASURES STEMMING FROM THE BREADTH OF ADMINISTRATIVE PREROGATIVES IN THE COLLECTION AND EXCHANGE OF INFORMATION FROM TAXPAYERS, EITHER IN THE FORM OF NEW TRANSPARENCY STANDARDS OR IN THE FORM OF STRENGTHENING THE PROTECTION OF TAXPAYERS (AND THIRD PARTIES). (English)
12 October 2021
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Pamplona/Iruña
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Identifiers
DER2016-78929-P
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