{"id":83714,"date":"2019-11-22T19:19:20","date_gmt":"2019-11-22T19:19:20","guid":{"rendered":"https:\/\/raed.academy\/?p=83714"},"modified":"2019-11-23T15:26:55","modified_gmt":"2019-11-23T15:26:55","slug":"llums-i-ombres-sobre-el-delicte-fiscal","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/llums-i-ombres-sobre-el-delicte-fiscal\/","title":{"rendered":"Llums i ombres sobre el delicte fiscal"},"content":{"rendered":"<div id=\"attachment_83646\" style=\"width: 480px\" class=\"wp-caption alignleft\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-83646\" class=\"wp-image-83646 size-full\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/11\/Joan-Iglesias.jpg\" alt=\"Dr. Joan Iglesias\" width=\"470\" height=\"265\" aria-describedby=\"caption-attachment-83646\" data-attachment-id=\"83646\" data-permalink=\"https:\/\/raed.academy\/luces-y-sombras-sobre-el-delito-fiscal\/joan-iglesias\/\" data-orig-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/11\/Joan-Iglesias.jpg\" data-orig-size=\"470,265\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Joan-Iglesias\" data-image-description=\"\" data-medium-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/11\/Joan-Iglesias.jpg\" data-large-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/11\/Joan-Iglesias.jpg\" \/><p id=\"caption-attachment-83646\" class=\"wp-caption-text\">Dr. Joan Iglesias<\/p><\/div>\n<p><a href=\"https:\/\/raed.academy\/ca\/academics\/dr-joan-iglesias-capellas\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Joan Iglesias Capellas<\/strong><\/a>, acad\u00e8mic corresponent de la <strong>Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), ha estat guardonat amb el premi que atorga l&#8217;<a href=\"http:\/\/www.aedaf.es\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Associaci\u00f3 Espanyola d&#8217;Assessors Fiscals<\/strong><\/a>, en la modalitat d&#8217;assessor fiscal en exercici, pel treball <strong>&#8220;La cosa juzgada fiscal en la sentencia condenatoria por delito contra la Hacienda P\u00fablica&#8221;<\/strong>, presentat sota el lema <strong>&#8220;Fortuna audientis iuvat&#8221;<\/strong>. El jurat d&#8217;aquesta vigesimosegunda edici\u00f3 d&#8217;aquests prestigiosos guardons destaca el gran nivell dels treballs presentats. El lliurament del premi es realitzar\u00e0 durant una gala que se celebrar\u00e0 el proper 19 de desembre.<\/p>\n<p>Al seu estudi, l&#8217;acad\u00e8mic de la RAED posa de manifest les defici\u00e8ncies t\u00e8cniques del r\u00e8gim d&#8217;execuci\u00f3 de la sent\u00e8ncia condemnat\u00f2ria per delicte contra la Hisenda P\u00fablica desenvolupat en l&#8217;article 257 de la <strong>Llei General Tribut\u00e0ria<\/strong>, aix\u00ed com tamb\u00e9 les greus conseq\u00fc\u00e8ncies que, per als drets fonamentals dels contribuents, es deriven de la reforma processal introdu\u00efda el 2015 a fi de modificar la compet\u00e8ncia jurisdiccional per controlar els actes dictats per l&#8217;Administraci\u00f3 tribut\u00e0ria quan s&#8217;adverteix la possible comissi\u00f3 d&#8217;una defraudaci\u00f3 tribut\u00e0ria delictiva.<\/p>\n<p>Concretament, assenyala Iglesias Capellas, &#8220;en atribuir efectes de cosa jutjada material al pronunciament prejudicial fiscal contingut en una sent\u00e8ncia penal per la qual es condemna a l&#8217;autor d&#8217;un delicte contra la Hisenda P\u00fablica indirectament es sostreu l&#8217;acte administratiu de liquidaci\u00f3 de la quota tribut\u00e0ria defraudada del control de legalitat que exerceixen els jutges i tribunals de l&#8217;ordre contenci\u00f3s administratiu. Alhora, davant el risc que, en determinades circumst\u00e0ncies, es consideri que la imposici\u00f3 de la sanci\u00f3 penal \u00e9s compatible amb l&#8217;exercici de la potestat sancionadora de l&#8217;Administraci\u00f3 tribut\u00e0ria, conv\u00e9 establir amb claredat els efectes de cosa jutjada formal de la sent\u00e8ncia condemnat\u00f2ria per delicte contra la Hisenda P\u00fablica&#8221;.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-83697\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/11\/XXII-premio-AEDAF-dstNtc-1.jpg\" alt=\"\" width=\"600\" height=\"217\" data-attachment-id=\"83697\" data-permalink=\"https:\/\/raed.academy\/luces-y-sombras-sobre-el-delito-fiscal\/xxii-premio-aedaf-dstntc\/\" data-orig-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/11\/XXII-premio-AEDAF-dstNtc-1.jpg\" data-orig-size=\"600,217\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"XXII-premio-AEDAF-dstNtc\" data-image-description=\"\" data-medium-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/11\/XXII-premio-AEDAF-dstNtc-1.jpg\" data-large-file=\"https:\/\/raed.academy\/wp-content\/uploads\/2019\/11\/XXII-premio-AEDAF-dstNtc-1.jpg\" \/>T\u00e8cnic de l&#8217;Administraci\u00f3 i d&#8217;Hisenda, on va exercir com a inspector fins 2016, l&#8217;acad\u00e8mic desenvolupa actualment la seva activitat com a jurista al despatx <a href=\"http:\/\/www.crowehorwath.net\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Crowe Horwarth<\/strong><\/a>, del que \u00e9s soci. Ha estat assessor de la Presid\u00e8ncia de la <a href=\"http:\/\/www.gencat.cat\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Generalitat de Catalunya<\/strong><\/a> i director del <strong>Programa per a la Definici\u00f3 d&#8217;un Nou Model d&#8217;Administraci\u00f3 Tribut\u00e0ria a Catalunya<\/strong>. En l&#8217;\u00e0mbit docent ha estat professor de la Facultat de Ci\u00e8ncies Econ\u00f2miques de la <a href=\"http:\/\/ub.edu\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Universitat de Barcelona<\/strong><\/a> i de la Facultat de Dret de la <a href=\"http:\/\/www.uab.edu\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Universitat Aut\u00f2noma de Barcelona<\/strong><\/a>, a m\u00e9s d&#8217;impartir el M\u00e0ster de Direcci\u00f3 P\u00fablica de l&#8217;Escola de Negocis <a href=\"http:\/\/www.esade.edu\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>ESADE<\/strong><\/a>, el M\u00e0ster en Fiscalitat de la <a href=\"https:\/\/www.bsm.upf.edu\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Barcelona School of Management<\/strong><\/a> de la <a href=\"https:\/\/www.upf.edu\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Universitat Pompeu Fabra<\/strong><\/a>, el <strong>M\u00e0ster en Fiscalitat<\/strong> de la <a href=\"http:\/\/www.uic.es\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Universitat Internacional de Catalunya<\/strong><\/a> i el <strong>M\u00e0ster de Perfeccionament Tributari<\/strong> del <a href=\"http:\/\/www.cef.es\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Centre d&#8217;Estudis Financers<\/strong><\/a>. \u00c9s tamb\u00e9 professor i coordinador de el<strong> Curs de Postgrau en Especialitzaci\u00f3 Comptable, Fiscal i Mercantil<\/strong> de l&#8217;<strong>Institut d&#8217;Economia P\u00fablica, Cooperativa i Dret Financer<\/strong> de la Universitat de Barcelona.<\/p>\n<p>L&#8217;Associaci\u00f3 Espanyola d&#8217;Assessors Fiscals va ser creada el 1967 per un grup d&#8217;assessors fiscals amb la idea de compartir experi\u00e8ncies i unir esfor\u00e7os en els inicis d&#8217;una professi\u00f3 que jugava i juga un paper tan important en el desenvolupament d&#8217;un Estat modern. Actualment aplega m\u00e9s de 3.000 professionals, titulats universitaris especialitzats en mat\u00e8ria fiscal, que es dediquen de manera principal i preferent a l&#8217;assessorament tributari, b\u00e9 sigui per compte propi o ali\u00e8, i convida a incorporar-se a tot professional de l&#8217;assessoria fiscal que desitgi tenir un punt de trobada amb altres professionals i compartir coneixement per al seu millor exercici professional.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Joan Iglesias Capellas, acad\u00e8mic corresponent de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914 (RAED), ha estat guardonat amb el premi que atorga l&#8217;Associaci\u00f3 Espanyola d&#8217;Assessors Fiscals, en la modalitat d&#8217;assessor fiscal en exercici, pel treball &#8220;La cosa juzgada fiscal en la sentencia condenatoria por delito contra la Hacienda P\u00fablica&#8221;, presentat sota el lema &#8220;Fortuna audientis [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":83698,"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":[225,168],"tags":[],"class_list":["post-83714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret","category-premis-distincions-i-nomenaments","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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