000			01700nab a2200241 c 4500
999			_c150655 _d150655
003			ES-MaIEF
005			20250424100047.0
007			ta
008			250424t2023 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_964176 _aAttard, Robert
245	1	0	_aForum contribution _btax penalty regimes, a call for harmonization _c Robert Attard
520			_aRecent Court of Justice of the European Union (CJEU) and European Court of Human Rights (ECtHR) judgments imply that some form of ‘European Intervention’ providing for a coordinated approach towards the determination, and quantification of tax penalties has become necessary. Disproportionate tax penalties and concurrent penalties pose a serious hurdle to achieving the European Commission’s political mission to put a tax system in place ‘where everybody pays their fair share’ of taxation. Given current judicial trends, the situation calls for the creation of an ad hoc taxpayers’ charter which imposes red lines for tax penalty regimes. Matters such as ultra duplum, minimus vitalis, non bis in idem, ceiling rates for cumulative penalties and the coordination of punitive measures call for an element of harmonization.
650		4	_931085 _aARMONIZACION FISCAL
650		4	_947813 _aINFRACCIONES Y SANCIONES TRIBUTARIAS
650		4	_968668 _aINGRESO MÍNIMO VITAL
650		4	_942446 _aDERECHOS HUMANOS
650		4	_960726 _aTRIBUNAL EUROPEO DE DERECHOS HUMANOS
650		4	_963196 _aPRINCIPIO DE DOBLE INCRIMINACIÓN
650		4	_941169 _aCONTRIBUYENTES
773	0		_9173050 _oOP 2141-B/2023/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 32, issue 5, October 2023, p. 229-232
942			_cART