La suspensión de las sanciones tributarias en vía contencioso-administrativa

Abstract

The paper analyzes the problem of the suspension of tax sanctions during discussion of the matter in Court and the consequences of the obtained solution on the enforceability of interests by the duration of the proceeding before the Court. The argument put forward in the study gives a lot of importance to the decisive influence in the matter of the constitutional principles, so the question cannot remain restricted to the interpretation of the ordinary legislation issued after 1998, but it must take into account the demands of justice were expressed before the courts and that lit up the reforms of that year 1998 and 2003. The argument put forward is that, ordinarily, the Courts of Justice should grant a suspension without guarantee of the sanctions; unless exceptional circumstances that warrant the adoption of an interim measure. In the same sense, it is understood that the power to order payment of interest is solely for Courts and that the Treasury cannot liquidate them if no specific resolution is contained in the Case ruling.