Tax Amnesty in Spain
Tax Amnesty in Spain
Author(s): Carlos Carbajo NogalSubject(s): History of Law, Criminal Law, International Law, Politics and law, Law on Economics, Fiscal Politics / Budgeting, Corruption - Transparency - Anti-Corruption
Published by: Editura Hamangiu S.R.L.
Keywords: tax amnesty; Constitution; law; prohibition of tax amnesty; constitutional reform; tax debts; tax crimes; tax fraud; general anti-abuse rule; ordinary law;
Summary/Abstract: International tax doctrine has paid little attention to tax amnesties, since they were usually solving tax issues. In this article, the author looks into Spanish tax amnesties from a historic point of view and focuses on the recent express prohibition of carrying out tax amnesties in Spain. A proposal for a constitutional reform needed in order to tackle this issue is put forward.
Journal: Cluj Tax Forum
- Issue Year: V/2022
- Issue No: 2
- Page Range: 91-100
- Page Count: 10
- Language: English
- Content File-PDF