LOS LÍMITES DE LA PLANIFICACIÓN FISCAL AGRESIVA
Fecha
2017-06
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Jaén: Universidad de Jaén
Resumen
[ES] La planificación fiscal constituye un exponente del empeño legítimo del contribuyente de optimizar su fiscalidad en el marco de la ley. No obstante, existe una delgada línea entre esta actitud legítima ante el hecho tributario y determinadas prácticas de elusión fiscal bien documentadas y demasiado generalizadas. Nuestro propósito ha sido la delimitación precisa de los comportamientos del contribuyente orientados a la aplicación más ventajosa de la legislación vigente, tratando de determinar hasta donde se considera una práctica aceptable legalmente.
[EN] Tax planning constitutes a manifestation of the taxpayer’s legitimate effort to optimize his taxation within the framework of the law. Nevertheless, it exists a thin line between legitimate attitude in the light of the tributary fact, and particular well-documented and over-widespread tax avoidance practices. Our purpose has been the exact delimitation of taxpayer behaviors oriented to the most advantageous application of legislation in force, trying to determinate as far is deemed a legally acceptable practice.
[EN] Tax planning constitutes a manifestation of the taxpayer’s legitimate effort to optimize his taxation within the framework of the law. Nevertheless, it exists a thin line between legitimate attitude in the light of the tributary fact, and particular well-documented and over-widespread tax avoidance practices. Our purpose has been the exact delimitation of taxpayer behaviors oriented to the most advantageous application of legislation in force, trying to determinate as far is deemed a legally acceptable practice.