La relevancia de la interpretación razonable de la norma como causa de exclusión de la responsabilidad por infracciones tributarias ante la presentación de autoliquidaciones errónea

Abstract

This paper analyzes current importance of reasonable interpretation of tax law as an excluding circumstance of tax infractions responsibility, according to the principle of liability. For this purpose, we would examine evolution of this regulation, its legal basis, the hypothesis in which it would be implemented, also as case-law problems in relation with this excluding cause of tax infractions responsibility.