{"id":37330,"date":"2017-11-13T08:39:35","date_gmt":"2017-11-13T08:39:35","guid":{"rendered":"http:\/\/raed.academy\/?p=37330"},"modified":"2017-12-20T12:48:39","modified_gmt":"2017-12-20T12:48:39","slug":"del-delicte-fiscal-la-revenja-fiscal","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/del-delicte-fiscal-la-revenja-fiscal\/","title":{"rendered":"Del delicte fiscal a la revenja fiscal"},"content":{"rendered":"
\"Dr.

Dr. Joan Iglesias Capellas<\/p><\/div>\n

El jurista i fiscalista Joan Iglesias<\/strong> demana una reforma dels reglaments de la Hisenda P\u00fablica espanyola i el marc jur\u00eddic que regula el delicte fiscal perqu\u00e8 l’Administraci\u00f3 i la Just\u00edcia no topin ni se solapin en la persecuci\u00f3 del frau fiscal ni, en cap cas, el ciutad\u00e0 i contribuent es vegi immers en un marc d’indefensi\u00f3. Iglesias argumenta \u00e0mplia i rigorosament la seva postura al treball “Delito fiscal y proceso penal: cr\u00f3nica de un desencuentro”<\/strong>, el seu discurs d’ingr\u00e9s com a acad\u00e8mic corresponent a la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), que va tenir lloc el passat 9 de novembre a Barcelona. Li va respondre, en nom de la RAED, l’acad\u00e8mic de n\u00famero Emili Gironella<\/strong><\/a>.<\/p>\n

“El proc\u00e9s penal no \u00e9s ni pot ser usat com una extensi\u00f3 de la regularitzaci\u00f3 de la situaci\u00f3 tribut\u00e0ria d’un contribuent -assegura Iglesias a la seva exposici\u00f3-. El jutge penal no \u00e9s un simple executor dels interessos de l’Administraci\u00f3 tribut\u00e0ria, per molt lloables que aquests siguin. La sent\u00e8ncia penal no t\u00e9 per finalitat substituir la liquidaci\u00f3 administrativa de la quota, ni accelerar el cobrament del deute tributari. La sanci\u00f3 penal ha de quedar reservada per a aquells sup\u00f2sits en qu\u00e8 no hi ha una altra manera de restablir el dany causat per l’incompliment de les obligacions tribut\u00e0ries”.<\/p>\n

Per al nou acad\u00e8mic, des de la introducci\u00f3 del delicte fiscal a l’ordenament jur\u00eddic espanyol, el legislador encara no ha encertat amb la soluci\u00f3 definitiva per a un problema que, afirma, “constitueix una simple q\u00fcesti\u00f3 de repartiment de funcions i compet\u00e8ncies entre l’Administraci\u00f3 tribut\u00e0ria i el poder judicial”. Aix\u00f2 ha condu\u00eft al fet que es generin situacions d’inseguretat jur\u00eddica per al ciutad\u00e0 i all\u00f2 que ell mateix defineix com una “venjan\u00e7a fiscal” amb la Just\u00edcia com a bra\u00e7 executor.<\/p>\n

“L’\u00fas del dret penal a l’\u00e0mbit tributari hauria de quedar restringit a aquells comportaments manifestament reveladors de la voluntat de no contribuir”<\/h2>\n

“L’\u00fas del Dret Penal en l’\u00e0mbit tributari hauria de quedar restringit a aquells comportaments manifestament reveladors de la voluntat de no contribuir i, en qualsevol cas, revestit de la m\u00e0xima transpar\u00e8ncia -defensa-. No pensem que la soluci\u00f3 als nivells alts de frau fiscal a Espanya sigui incrementar l’amena\u00e7a sobre els contribuents. No pensem que el problema de l’incompliment de les normes tribut\u00e0ries trobi la seva soluci\u00f3 als jutjats penals. No pensem que els \u00f2rgans de l’Administraci\u00f3 tribut\u00e0ria hagin d’assumir el protagonisme que la llei els confereix quan el que s’est\u00e0 debatent \u00e9s la privaci\u00f3 del dret a la llibertat dels contribuents. En definitiva, una societat avan\u00e7ada no pot permetre la venjan\u00e7a fiscal i ha de deixar clar els l\u00edmits del poder que confereix als \u00f2rgans de l’Administraci\u00f3”.<\/p>\n

Iglesias ha estat t\u00e8cnic de l’administraci\u00f3 i d’Hisenda, on va exercir com a inspector fins el 2016, i actualment desenvolupa la seva activitat com a jurista al despatx Crowe Horwarth<\/strong><\/a>, del qual \u00e9s soci. Ha estat assessor del president de la Generalitat de Catalunya i director del Programa per a la Definici\u00f3 d’un Nou Model d’Administraci\u00f3 Tribut\u00e0ria de Catalunya. A l’\u00e0mbit docent ha estat professor associat de la Facultat de Ci\u00e8ncies Econ\u00f2miques de la Universitat de Barcelona<\/strong><\/a>, \u200b\u200bprofessor del M\u00e0ster de Direcci\u00f3 P\u00fablica de l’Escola de Negocis ESADE<\/strong><\/a>, professor del M\u00e0ster en Fiscalitat de la Barcelona School of Management<\/strong><\/a> de la Universitat Pompeu Fabra<\/strong><\/a>, professor del M\u00e0ster en Fiscalitat de la Universitat Internacional de Catalunya<\/strong><\/a>, professor de Dret Tributari de la Facultat de Dret de la Universitat Aut\u00f2noma de Barcelona<\/strong><\/a>, \u200b\u200bprofessor i coordinador del Curs de Postgrau en Especialitzaci\u00f3 Comptable, Fiscal i Mercantil de l’Institut d’Economia P\u00fablica, Cooperativa i Dret Financer de la Universitat de Barcelona i professor del M\u00e0ster de Perfeccionament Tributari del Centre d’Estudis Financers<\/strong><\/a>, entre d’altres.<\/p>\n

Veure discurs sencer<\/a><\/h3>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

El jurista i fiscalista Joan Iglesias demana una reforma dels reglaments de la Hisenda P\u00fablica espanyola i el marc jur\u00eddic que regula el delicte fiscal perqu\u00e8 l’Administraci\u00f3 i la Just\u00edcia no topin ni se solapin en la persecuci\u00f3 del frau fiscal ni, en cap cas, el ciutad\u00e0 i contribuent es vegi immers en un marc […]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[72],"tags":[],"class_list":["post-37330","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ca","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\nDel delicte fiscal a la revenja fiscal - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Joan Iglesias demana una reforma dels reglaments perqu\u00e8 l'Administraci\u00f3 i la Just\u00edcia no topin ni se solapin en la persecuci\u00f3 del frau fiscal\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raed.academy\/ca\/del-delicte-fiscal-la-revenja-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Del delicte fiscal a la revenja fiscal - 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