Apuntes Derecho Tributario

 

]CHSIBK TL_MFLE ” BC_CM@K GFILIMFC_K, R_FOSRL_FK V LBSLIC_K ?2 NSEFK ?4 cr> ski p pkr kr cn cncjpek cjpek fismrftk fismr ftk ci uil sk skel el prkgc prkgcsfýi sfýi cit citkimcs kimcs jc b bcok cok fis fismrfof mrfofrr ci ce plbrýi trfoutlrfk trfoutlrfk bcok bcme bcmelrlr  lrlr  jcisulejcitc bcok tcicr ce efork bc vcitls bce FWL, bcok tkifgfmlr els glmturls cjftfr glmturls ik ski koefhlmfkics bc blr ski bc `lmcr Ci jltcrfl bc slimfkics tljofæi bcocrêl kpcrlr ce jfsjk prfimfpfk bcocrêl, pcrk ik ek `lmc vljks l vcr quc ci ce sfstcjl trfoutlrfk tcicjks cstc hrli bcgcmtk y ci ce sfstcjl mfvfe pucbc hcicrlr l pcslr quc ce lrt. El rcspkislofefblb sc efjftlol le plhk bc ofcics quc sc sc trlisjftêl

0 »Els koefhlmfkics trfoutlrfls sc trlisjftli pkr mlusl bc jucrtc bce sumcskr, ik k pkrquc; M`rfstfli> ]f sc trlisjftcs, pkrquc lsê mkjk plsli eks bcrcm`ks y koefhlmfkics l bcsmcibfcitcs k lsmcibfcitcs, sc trlisjftci. Br.> »Mýjk pkbrêljks cvftlr quc ui pltrfjkifk mki uil hrli mlitfblb bc bcubls lgcmtc l iucstrl vfbl pcrskile; Frcic> Cs icmcslrfk ik bcmelrlrsc `crcbcrks. Br.> IK. Mkjplücrk> Cs icmcslrfk lmcptlr el sumcsfýi olnk ocicgfmfk bc fivcitlrfk. Br.> Wlec, sê. Br.> Wljks l vcr quc `ly bks tfpks bc lmcptlmfýi bc `crcimfl> Lmcptlmfýi Sifvcrsle hcicrle, y uil lmcptlmfýi mki Ocicgfmfk bc Fivcitlrfks,

»\uæ sfhifgfml el lmcptlmfýi mki ocicgfmfk bc fivcitlrfk; ]fhifgfml quc tu bcsmkigêls quc ce pltrfjkifk quc tc cstìi bcnlibk tfcic jìs bcubls, quc fihrcsks, quc bcocs jìs letk quc ce `locr, bfmcs ui lrrltftk lmcptk el `crcimfl ci vcs y 0

 

mulibk sc cstloeczml el `crcimfl sf `ly jlykr mlitfblb bc bcubls cstl ik sc jc trlisjftl. El sftulmfýi mki ocicgfmfk bc fivcitlrfk. Mlrel> »]f ik lmcptl y els bcubls ski juy gucrtcs qufæi plhl; Br.> _cjltli tkbks eks ofcics k sc jkictfzli tkbks eks ofcics y sc plhli tkbls els bcubls. ]f ce pltrfjkifk ik lemlizl els bcubls ski fjplhls. Tkr csk `ly cstl gfhurl mki lmcptlmfýi bc ofcics mki ocicgfmfk bc fivcitlrfk »plrl quæ; Tlrl quc ce sumcskr ik sc `lhl mlrhk bc bcubls quc æe ik `l bctcrjfilbk. Rfcic quc tcicr el prcvfsfýi bc lmcptlr el `crcimfl mki ocicgfmfk bc fivcitlrfk. 6. »\uæ ski els cxmcpmfkics trfoutlrfls; ]chþi ]chþ i ce lrtê lrtêmu muek ek el cxmcpmfýi cs uil mkimcsfýi k rcspkislofefblb bc ik plhlr trfoutks le Cstlbk. Br.> »quc citcibcjks pkr cxcimfýi; »V sf mkikmcs lehuil cxcimfýi; _lquce> pucbci scr hrupks mkjk fistftumfkics bc ik plhlr trfoutks. Br.> »quc sfhifgfmlrl bfspcisl; Br.> »\uæ cs el cxcimfýi; Ci vfrtub bce prfimfpfk bc el rcscrvl bc ecy, el ecy þifmljcitc el ecy pucbc cstloecmcr mlusls bc ik lpefmlmfýi bc els ikrjls trfoutlrfls, ik hcicrlmfýi bc el bcubl trfoutlrfl l pcrskils ilturlecs k nurêbfmls, cstloecmfbls ci eks prcmcptks echlecs trfoutlrfks. Cncjpek, ci vfrtub l su guimfýi, su `fstkrfl su rcelmfýi mki ce Cstlbk el ecy trfoutlrfl cstloecmc quc eks ocicjærftks bc el pltrfl pkr su rcelmfýi mki ce Cstlb Cstlbk, k, pkr su `fstkrf `fstkrfl l l pcslr quc hcicrlefz hcicrlefzli li ce `cm`k hcicrlb hcicrlbkr, kr, bc scr prkpfctlrfks prkpfctlrfks bc ofcics fijucoecs ceeks ik sc ecs vl hcicrlr el koefhlmfýi koefhlmfýi trfoutl trfoutlrfl rfl y pkr ek tlitk ik vli l plhlr el koefhlmfýi trfoutlrfl l eks ofcics fijucoecs, citkimcs ceeks cstìi bfspcislbks, bfsmueplbks, cxfjfbks bce plhk bce trfoutk. Ceeks jltcrflefzli ce `cm`k hcicrlbkr y pkr rlzkics bc ecy ceeks ik plhli ce trfoutk pkrquc el ecy ci guimfýi l su mlrhk su rclmmfýi l su `fstkrfl eks `l cxfjfbk bc bcee plhk plhk bc bcee trfo trfout utk. k. Kt Ktrk rkss cncj cncjpe peks ks tk tkbk bkss eks eks quc quc fj fjpk pkrt rtlj ljks ks of ofci cics cs bc bcoc ocjk jkss pl plhl hlrr Fo Fol l fjpkrtlmfkics y hrlvljci lrlimcelrfk pcrk el ecy hcicrle bc lbulils ec ecy 02= cstloecmc quc> eks bfpekjìtfmks, schþiy cepkr trltlbk fitcrilmfkile cstloecmc qucmltchkrêls cstìi cxcitks ce plhktrfoutlrfl, bc cstks el trfoutks pkr  rcspctk l su mlrhk rcmfprkmfblb. Citkimcs, `ly bks ci jltcrfl cxcimfýi y el cxmeusfýi

EL CPCIMFKI.- El cstloecmc ce ýrhlik echfseltfvk y cstloecmc quc `cm`k vli l qucblr cxmeufbks mkjk `cm`ks hcicrlbkrcs, y sfi cjolrhk el cxcimfýi bfmc> tkbks eks quc tcihli mloceeks vli l plhlr trfoutks cxmcptk tkbks eks quc tcihli mloceek rknk, eks vljks l cxmcpmfkilr l tkbks quc tcihli mloceek rknk. CPCIMFKI bcoc cstlr cstloecmfbk ci ecy y bcoc cstloecmcrsc mki ce jætkbk eftcrle k hrljltfmle, ectrl pkr ectrl, l pcslr bc quc el cxcimfýi cstì rcmkikmfbl pkr ecy bcoc cgcmtulrsc ui trìjftc gkrjle bc rcmkikmfjfcitk bc cxcimfýi, eks jc rcjcrftks bcoci fr le hkofcrik juifmfple y trljftlr ui trìjftc bc cxmcpmfýi, `ly uil gkrjlefblb quc mujpefr. Ktrks quc cstìi cncjpeks ski els KIH], cstìi cxcitks bc FSC pcrk tfcici quc trljftlr uil cxcimfýi le Jfifstcrfk bc Cmkikjêl y Gfilizls. Icmcsftli kotcicr uil gkrjlefblb. 6

 

Si cncjpek bc cxmeusfýi pkbrêljks vcr ce FMC, ce fmc hrlvl el glorfmlmfýi y mkjcrmflefzlmfýi bc ocofbls lemk`ýefmls, pcrk cstì cxmeufbk ce mkisujk. Ce quc mkisujc cstì cxmeufbk cxmeufbk bce FMC bcitrk bce ìjoftk bc lemlimc bce `cm`k hcicrlbk hcicrlbkrr cstì cxmeufbk. Ci mljofk ci el cxcimfýi cstls bcitrk pcrk pkr tu mlrhk, pkr tu ilturleczl. Tkr tu guimfýi qucbls bfsmueplbk, cxfjfbk bce plhk bc trfoutks, skek quc tfcics quc trljftlr csl cxcimfýi litc el lutkrfblb lbjfifstrltfvl mkrrcspkibfcitc. ]c olsl olnk ce jfsjk jætkbk fitcrprctltfvk hrljltfmle. Br.> Tlrl fitcrprctlr mulequfcr ikrjl trfoutlrfl sc pucbc fitcrprctlr mulequfcr jætkbk, cxmcptk plrl jltcrfl bc cxmcpmfkics, els cxmcpmfkics pkrquc cs uil bfspcisl pkrquc cs ui slmrfgfmfk, bcoc fitcrprctlrsc hrljltfmlejcitc, ek quc cxprcsljcitc scülelbk ci ce tcxtk bcoc `lmcrsc. qucc cstl cstloec oecmc mc quf qufcic cicss ski els pcr pcrski skils ls koe koefhl fhlbls bls le plh plhk, k, lrt lrtfmu fmuek ek ]f ek `lmci, csk ik cs sfstcjl bc pksfofefblb gletl lehk l`ê. ]f ek `lmci, mkjk `cjks vfstk ci eks mkitrltks bc vcitl, ek `lmci cstloecmcjks quc, vlrfljks els vlrflmfkics trfoutlrfl, sf els `lmcjks ski vìefbls citrc els plrtcs pcrk ik ski vlefblb litc el lbjfifstrlmfýi, pkiêljks ce cncjpek bce vc`êmuek bc el mkjprl bc ui ofci fijucoec `cjks vfstk quc ci ce FJR, ce mkitrfouycitc cs ce vcibcbkr, ce quc bcoc plhlr cs ce vcibcbkr, pcrk ek quc `lmcjks cs quc ce mkjprlbkr sc `lhl mlrhk mlr hk bce plh plhk k bc eks trf trfout outks, ks, `lm `lmcjk cjkss ui bcs bcspel pelzlj zljfci fcitk tk bce mki mkitrf trfouy ouycit citc, c, bcocrê bcocrêl l scr ce vcibcbkr, vcibcb kr, pcrk cs ce mkjprlbk mkjprlbkr, r, cs vìefb vìefbk, k, hcicrlejci hcicrlejcitc tc ce mkjpr mkjprlbkr lbkr plhl, pcrk sf `ly ui tfpk bc fin fincrci crcimfl mfl ce vci vcibcb bcbkr kr ik puc pucbc bc lec lechlr hlr lit litc c el lbj lbjfif fifstr strlmf lmfýi ýi trf trfout outlrf lrfl l quc ce mkjprl mkjprlbkr bkr `l fi fimu mujp jpefefbk bk c mkit mk itrl rltk tk,, pk pkrq rquc uc,, ikpkrq pkcs rquc uc cs csc c mkit mk itrl rltk ce mule mule `l `l `lof ofbk bk pk pkif ifjf jfci citk tk ik li litc tc el lbjfifstrlmfýi trfoutlrfl, pkrquc kpkifoec litc eltklbjfifstrlmfýi y el lbjfifstrlmfýi tfcic quc `lmcr ifihþi prkmcsk plrl bcmelrlr vlefbk cgfmlz, bfrcmtljcitc cs kpkifoec. Si mkitrltk quc jkbfgfquc els bfspksfmfkics trfoutlrfls pucbc scr vìefbk citrc els plrtcs, pcrk cs kpkifoec, ik surtc cgcmtks litc ui tcrmcrk ci cstc mlsk el lbjfifstrlmfýi trfoutlrfl rcm`lzl, pkr jìs quc ce mýbfhk mfvfe 3