Libros y capítulos de libros DER - ZUZS Liburuak eta liburuen kapituluak

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Browsing Libros y capítulos de libros DER - ZUZS Liburuak eta liburuen kapituluak by Author "Castro Bosque, Marina"

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    PublicationOpen Access
    Analysis of the DAC 6 in light of EU fundamental rights and guarantees
    (IBFD, 2024-02-01) Castro Bosque, Marina; Derecho; Zuzenbidea
    Since its adoption in 2018, an intense debate has arisen among academics at the international level on whether Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable crossborder arrangements (DAC6) is sufficiently protective from a taxpayers’ rights point of view. That is, opinions differ on whether the measure respects the most basic tenets of EU law: the fundamental rights and general principles of the European Union. Under the domain of EU law, measures that do not respect the general principles or fundamental rights are not considered proportional to the objective they are intended to achieve. The same holds true in relation to measures affecting direct taxation. Further, in this regard, not only Member States but also EU legislators must respect all treaty provisions. Against this background, Recital 18 to DAC6 points out that “this Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union”. However, is this statement true in practice? This analysis necessarily involves assessing whether DAC6 as a piece of secondary legislation respects the requirements of EU primary law. This is therefore the research question of this book: is DAC6 compliant with the requirements of EU primary law concerning fundamental rights and guarantees? The analysis focuses on whether the Directive respects certain specific rights and guarantees: inter alia, the principle of legal certainty, the rights of defence (in particular, professional secrecy and the right not to incriminate oneself), the right to privacy, the principles of proportionality and legality in their punitive demand, and the principle of culpability.
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    PublicationOpen Access
    La determinación de la base de la deducción por inversiones en producciones cinematográficas en el caso de los financiadores
    (La Ley, 2024-06-01) Castro Bosque, Marina; Derecho; Zuzenbidea; Institute for Advanced Research in Business and Economics - INARBE
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    PublicationOpen Access
    Mandatory disclosure rules in Spain
    (IBFD, 2023) López López, Hugo; Castro Bosque, Marina; Derecho; Zuzenbidea; Institute for Advanced Research in Business and Economics - INARBE
    In Spain, the implementation of DAC6 has been carried out through Law 10/2020 of 29 December 2020 (the Law). Specifically, this Law introduces two additional provisions to General Taxation Law 58/2003 of 17 December 2003 that deal with mandatory disclosure rules (MDR) in a broad way. The first provision regulates the disclosure obligation on cross-border tax planning arrangements, whereas the second elaborates on the specific obligations between individuals derived from the former. In addition, such implementation has been completed with certain complementary measures and clarifications included in General Taxation Regulation 1065/2007 of 27 July 2007 Regulation 243/2021 of 6 April 2021 (the Regulation)[5] and three tax disclosure models included in Ministerial Order HAC/342/2021 of 12 April 2021 (the Order). In this sense, it should be noted that - even with the deferral due to the COVID-19 situation provided in Directive 2020/876/EU - the Law is almost a year late passed the implementation deadline established by the Directive. Similarly, both the Regulation and the Order were approved months later and on different dates. In addition, it should be pointed out that ¿ unlike other Member States - Spain has not approved interpretive guidelines to shed some light on many of the questions raised by these new obligations. The only clarification given by the administration is a series of FAQs related to the tax disclosure models that add nothing new of substance. In general lines - and as will be shown in this chapter - the MDR have been implemented in identical terms to DAC6, making constant references to its wording and deviating from it on rare occasions.
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    PublicationOpen Access
    La responsabilidad tributaria del representante aduanero
    (Thomson-Reuters Civitas, 2022-05-01) Castro Bosque, Marina; Derecho; Zuzenbidea; Institute for Advanced Research in Business and Economics - INARBE
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    PublicationEmbargo
    El sistema tributario desde una perspectiva de género: la necesaria revisión del régimen fiscal de tributación conjunta en el IRPF
    (Aranzadi, 2020-12-01) Castro Bosque, Marina; Derecho; Zuzenbidea; Institute for Advanced Research in Business and Economics - INARBE; Universidad Pública de Navarra / Nafarroako Unibertsitate Publikoa, OTRI UPNA 2019 2141200
    En la literatura académica no son abundantes los trabajos dedicados al análisis de las cuestiones de género y fiscalidad. Sin embargo, es evidente que la política fiscal puede tener un impacto importante en la capacidad emancipadora de las mujeres y condicionar el progreso hacia una sociedad verdaderamente igualitaria. Ese impacto puede ser positivo o negativo, en función de que los regímenes fiscales promuevan acciones positivas en forma de incentivos, beneficios o regímenes fiscales preferenciales o, por el contrario, supongan un obstáculo añadido en la consecución de la referida igualdad, en la medida en que configuren reglas que contribuyan a perpetuar situaciones de desigualdad que se pretenden superar. En este capítulo nos proponemos reflexionar críticamente sobre el segundo de los aspectos mencionados y analizar una de las medidas tributarias que, sin duda, contribuyen negativamente a superar un modelo de sociedad en el que las mujeres no se encuentren en condiciones de igualdad de acceso al mercado laboral respecto de los hombres para, posteriormente, proponer los cambios que, a nuestro modo de ver, deberían llevarse a cabo en caso de que se quisieran adoptar las medidas requeridas por una política fiscal orientada mínimamente a cuestiones de género en términos análogos a lo que ha sucedido en otros países de nuestro entorno social, cultural y jurídico.