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V2743-16 ·15 June 2016 ·consulta-vinculante Medium impact
Tax

Tax authorities may assess evidence of intent to refer cases to criminal proceedings

The taxpayer asks whether the Tax Administration can determine the existence of intent (dolus) or if this is the exclusive competence of the Judiciary. The Directorate General of Taxes (DGT) responds that while the Administration must prove culpability to impose sanctions, it may assess evidence of intent to refer the case to the Public Prosecutor's Office.

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Lifecycle

2016-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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