The application of the principle of proportionality in the exercise of the administration's power to impose penalties in tax matters.

Abstract

The applicability of the principle of proportionality in tax penalties seemed to have been reduced following the approval of the LGT of 2003. That said, this study will analyse two factors that point to a revitalization of this principle: the reference made by the LGT to the general administrative regulations on the principles governing the power to impose penalties and the existence of recent rulings that have used this principle to overturn tax penalties. Finally, this paper will examine a case decided by the Supreme Court in which this principle should have played a fundamental role: the violation of the ne bis in idem principle in the concurrence of the penalties of Articles 194 and 195 of the LGT with that provided for in Article 201.3 of the same law.