La seguridad jurídica en la ley general tributaria. La prescripción de las obligaciones.
Fecha
2016-10
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Jaén: Universidad de Jaén
Resumen
[ES]Nuestro objetivo ha sido el análisis del instituto jurídico de la prescripción. Una figura que constituye expresión del principio de seguridad jurídica –refrendado constitucionalmente– y cuyo desarrollo doctrinal se inicia en el ámbito del Derecho Privado. Por lo que fue necesario partir de la dogmática civil para una primera aproximación a su concepto, contenido y alcance. Su similitud con otras categorías –que comparten inspiración, e igualmente cuentan con una referencia temporal–, nos obligó a abordarlas, siquiera someramente (la caducidad). Con lo anterior, ya estuvimos preparados para exponer el tratamiento jurídico y la evolución de su formulación y alcance en el ámbito tributario (singularmente destacamos la incidencia de la reforma fiscal de 2015). Es de rigor, establecer las diferencias entre las concepciones tradicionales de esta institución (mayoritariamente privadas) y la versión de la misma en el ámbito del Derecho Público, singularmente el Derecho Tributario. Fue nuestro empeño final.
[EN]Our goal has been the analysis of the legal status of prescription. A legal form that constitute as expression of legal certainty –endorsed constitutionally– whose doctrinal development begins in the field of Private Law. Consequently there was necessary depart from the civil dogmatic for a first approach to its concept, content and scope. Its similarity to other categories –which share inspiration, and also have a reference temporal–, which forced us to do a rapid overview of the expiry. With this, we were ready to state the legal treatment and the evolution of its formulation and scope in the area of taxation (we note in particular the impact of the tax reform of 2015). It has to be said that to establish the differences between traditional conceptions of this institution (mostly private) and the version of it in the field of Public Law, singularly Tax Law. It was our final determination.
[EN]Our goal has been the analysis of the legal status of prescription. A legal form that constitute as expression of legal certainty –endorsed constitutionally– whose doctrinal development begins in the field of Private Law. Consequently there was necessary depart from the civil dogmatic for a first approach to its concept, content and scope. Its similarity to other categories –which share inspiration, and also have a reference temporal–, which forced us to do a rapid overview of the expiry. With this, we were ready to state the legal treatment and the evolution of its formulation and scope in the area of taxation (we note in particular the impact of the tax reform of 2015). It has to be said that to establish the differences between traditional conceptions of this institution (mostly private) and the version of it in the field of Public Law, singularly Tax Law. It was our final determination.