Plazo de prescripción para exigir la responsabilidad tributaria a los responsables solidarios sentencia del Tribunal Supremo de 14 de octubre de 2022 Jesús Félix García de Pablos
By: García de Pablos, Jesús Félix
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Material type: 
ArticleOther title: Limitation period to demand tax liability from jointly responsible.Subject(s): DEUDA TRIBUTARIA | RESPONSABILIDAD TRIBUTARIA | PRESCRIPCION | PLAZOS | ESPAÑA
In:
Revista Quincena Fiscal n. 12, junio 2023, p. 143-151Summary: El responsable tributario está obligado al pago de la deuda tributaria y a responder patrimonialmente de su cumplimiento. La responsabilidad puede ser solidaria o subsidiaria, aunque salvo precepto legal expreso en sentido contrario, la responsabilidad en el ordenamiento español será subsidiaria. No obstante, no estaba delimitado en el ordenamiento español la fecha de inicio del plazo de prescripción de la acción para exigir la responsabilidad, una problemática que ha sido aclarada por una sentencia reciente del Tribunal Supremo.Summary: The taxpayer is obliged to pay the tax debt and be financially responsible for its compliance. Liability may be joint and several or subsidiary, although except for an express legal precept to the contrary, liability in the Spanish legal system will be subsidiary. However, the date on which the statute of limitations of the action to demand liability began was not defined in the Spanish legal system, a problem that has been clarified by a recent judgment of the Supreme Court.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 17/2023/12-5 (Browse shelf) | Available | OP 17/2023/12-5 |
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El responsable tributario está obligado al pago de la deuda tributaria y a responder patrimonialmente de su cumplimiento. La responsabilidad puede ser solidaria o subsidiaria, aunque salvo precepto legal expreso en sentido contrario, la responsabilidad en el ordenamiento español será subsidiaria. No obstante, no estaba delimitado en el ordenamiento español la fecha de inicio del plazo de prescripción de la acción para exigir la responsabilidad, una problemática que ha sido aclarada por una sentencia reciente del Tribunal Supremo.
The taxpayer is obliged to pay the tax debt and be financially responsible for its compliance. Liability may be joint and several or subsidiary, although except for an express legal precept to the contrary, liability in the Spanish legal system will be subsidiary. However, the date on which the statute of limitations of the action to demand liability began was not defined in the Spanish legal system, a problem that has been clarified by a recent judgment of the Supreme Court.
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