Del abuso a la planificación fiscal agresiva y BEPS: los nuevos paradigmas meta-jurídicos de la fiscalidad europea

AutorJorge Martín López
Páginas15-38
Pwgxc"Hkuecnkfcf"̋"OqpqitƒÞeq"̋"!∀#∃%&∋(%()∀∗+,−∗%∃∋.∗%&)/)0.12∗∋+%−∋%"̋"KUUP37
+;<934=;
Fgn"cdwuq"c"nc"rncpkhkecek„p"hkuecn"citgukxc"{"3456"
nqu"pwgxqu"rctcfkiocu"ogvc/lwtfkequ""
fg"nc"hkuecnkfcf"gwtqrgc
Lqtig"Octvp"N„rg¦
(#∋)∃∗∋#+,∀&−./#+0∃+!∃#∃%1∋+2∀3/3%∀∃#∋+4+,#∀5−&/#∀∋6+
73∀8∃#∗∀0/0+0∃+9.∀%/3&∃
Hgejc"fg"tgegrek„p<"2:/29/423;"
Hgejc"fg"cegrvcek„p<"52/29/423;
TGUWOGP<
Gn"rtgugpvg"guvwfkq"cpcnk¦c"e„oq"nc"cevwcn"guvtcvgikc"gwtqrgc"eqpvtc"nc"gnwuk„p"hkuecn"rcuc."
ukiwkgpfq"nc" vgpfgpekc"kpvgtpcekqpcn" *QEFG+."rqt" wpc"ceek„p" eqqtfkpcfc"swg" eqttklc"nqu"
rtkpekrcngu"Çhcnnqu" fgn" ukuvgocÈ" fg"nqu" swg" ug"guvƒ" pwvtkgpfq" wpc"rncpkhkecek„p" hkuecn" fg"
ghgevqu"ÇkpfgugcfquÈ0"Cjqtc"dkgp."guvg"pwgxq"guegpctkq"uwrtcpcekqpcn"ug"guvƒ"fkug‚cpfq"
uqdtg"nc"dcug"fg"hkiwtcu"oƒu"cornkcu"swg"nc"fgn"cdwuq."eqoq"nc"rncpkhkecek„p"hkuecn"citgukxc"
q"γ?(Ε."ncu"ewcngu"rwgfgp"cdqect"gp"wpc"oc{qt"kpugiwtkfcf"lwtfkec"fgdkfq"c"uwu"fkhwuqu"
eqpvqtpqu0"
Rcncdtc u"encxg< " "hkuecnkfcf" gwtqrgc=" hkuecnkfcf" kpvgtpcekqpcn=" cdwuq=" rncpkhkecek„p" hkuecn"
citgukxc="γ?(Ε="ugiwtkfcf"lwtfkec0"
CDUVTCEV<
Vjku"yqtm"cpcn{ugu"jqy"vjg"ewttgpv"Gwtqrgcp"uvtcvgi{"cickpuv"vcz"cxqkfcpeg."hqnnqykpi"vjg"
kpvgtpcvkqpcn"vgpfgpe{"*QGEF+."hqewugu"qp"c"eqqtfkpcvgf"cevkqp"ckogf"vq"eqttgev"vjg"ockp"
Çu{uvgo"hcknwtguÈ." yjkej" ctg"vjg" dcuku"hqt" c" Çpqp/fguktcdngÈ"vcz" rncppkpi0"Pgxgt vjgnguu."
vjg"pgy" uwrtcpcvkqpcn" uegpctkq"ku" itqwpfgf"qp" dtqcfgt"hqtou" vjcp"vjg" cdwug." uwej"cu"
vjg"ciitguukxg"vcz" rncppkpi"qt" γ?(Ε."yjkej" eqwnf"ngcf"vq" cp"kpetgcugf"ngicn" wpegtvckpv{"
dgecwug"qh"vjgkt"fkhhwug"eqpvqwtu0
Mg{"yqtfuGwtqrgcp" vczcvkqp="kpvgtpcvkqpcn" vczcvkqp=" cdwug="ciitguukxg" vcz" rncppkpi="
γ?(Ε="ngicn"egtvckpv{0
+;<934=;
Fgn"cdwuq"c"nc"rncpkÞecek„p"Þuecn"citgukxc"{"DGRUrctcfkiocu"ogvc/lwtfkequ""
fg"nc"Þuecnkfcf"gwtqrgc"
*Lqtig"Octvp"N„rg¦+
Pwgxc"Hkuecnkfcf"̋"OqpqitƒÞeq"̋"!∀#∃%&∋(%()∀∗+,−∗%∃∋.∗%&)/)0.12∗∋+%−∋%"̋"KUUP
38
UWOCTKQΖ6+>3∋0−%%∀Η36+Ψ6++0∋%∀3/+ 0∃.+,Θ7?+∗∋5#∃+∃.+/5−∗∋+0∃+ 0∃#∃%1∋+∃3+∆/&∃#∀/+∀5−&/#∀/6++
Ν6++Ι./3∀)∀%/%∀Η3+)∀∗%/.+/Χ#∃∗∀8/+∃3+∃.+Γ∆5∀&∋+∃−#∋Ι∃∋β+η∃8∋.−%∀Η3ι+Ν6Ζ6++Ο∃%∋∆∃30/%∀Η3+
0∃+./+:∋∆∀∗∀Η3+∗∋5#∃+Ι./3∀)∀%/%∀Η3+)∀∗%/.+/Χ#∃∗∀8/+0∃+Ψ[ΖΨ6+ Ν6Ψ6++!∀#∃%&∀8/+/3&∀;∃.−∗∀Η3+
0∃+Ψ[Ζςβ+ηΙ./3∀)∀%/%∀Η3+)∀∗%/.+/Χ#∃∗∀8/ϑ+/5−∗∋ϕ+∋+γ?(Ει+Ν6Ν6++!∀#∃%&∀8/+0∃+∀3&∃#∆∃0∀/#∀∋∗+
)∀∗%/.∃∗+0∃+Ψ[Ζ⊥β+η∃.+Γ3∗∀&∋+0∃)∀3∀&∀8∋+0∃.+/5−∗∋+/+γ?(Εϑ+/+/8Φ∗+0∃+./+Ι./3∀)∀%/%∀Η3+)∀∗%/.+
/Χ#∃∗∀8/ι+_6+9+∆∋0∋+0∃+%∋3%.−∗∀Η3β+3−∃8/∗+%/&∃Χ∋#Τ/∗+κη Π−#Τ0∀%/∗ικ+∃+∀3%∃#&∀0−∆5#∃+∃3+./+
)∀∗%/.∀0/0+∃−#∋Ι∃/6+
30" KPVTQFWEEKðP
Tguwnvc"kppgicdng"nc"octc‚c"eqpegrvwcn"korgtcpvg"jq{"gp"fc"gp"gn"guegpctkq"vtk/
dwvctkq"uwrtcpcekqpcn0"Lwpvq"c"Þiwtcu"vtcfkekqpcngu."eqoq"gn"cdwuq."jcp"genqukq/
pcfq"qvtcu"ÏrncpkÞecek„p"Þuecn"citgukxc."γ?(ΕÏ"ew{qu" eqpvqtpqu"fkuvcp" fg"guvct"
rgthgevcogpvg"fgÞpkfqu."gp"enctq"fgvtkogpvq"fg"nc"ugiwtkfcf"lwtfkec0"Ukp"godct/
iq."nq"swg"gp"vqfq"ecuq"u"rctgeg"gxkfgpvg"gu"swg"gn"glg"fg"nc"kpkekcvkxc"gwtqrgc"Ïg"
kpvgtpcekqpcnÏ"eqpvtc"nc"gnwuk„p"Þuecn"ug"jc"fgurnc¦cfq"fgufg"nc" tgceek„p"htgpvg"
cn"cdwuq"jcekc"wpc"ceek„p"eqqtfkpcfc."fg"oc{qt"cornkvwf."swg"dwuec"okvkict"nc"
fgitcfcek„p"Þuecn."ewcpvkvcvkxc"{"ewcnkvcvkxc."rtqxqecfc"rqt"nc"gzrnqvcek„p"fg"nqu"
Çhcnnqu"fgn"ukuvgocÈ0
Fkejq"gp"qvtqu"vf‌itokpqu."fg"wp"rncpvgcokgpvq"fghgpukxq"eqpvtc"ncu"rtƒevkecu"cdw/
ukxcu."eqp" wp" enctq" cpenclg" lwtkurtwfgpekcn"{"fg"cnecpeg"oƒu" dkgp" tguvtkevkxq." ug"
jc"rcucfq" c"wpc"uwgtvg"fg" qhgpukxc"igpgtcn" swg"vtcvc"fg" tgfwekt"nqu"oƒtigpgu"
fg"nc"rncpkÞecek„p" Þuecn." gp"nc"npgc" octecfc" rqt"gn"Rncp" fg" Ceek„p"γ?(Ε"fg"nc"
QEFG0"Gnnq" uwrqpg" wp"ecodkq"fg" rctcfkioc"gp"vf‌itokpqu" fg"rqnvkec"vtkdwvctkc."
rwguvq"swg"{c"pq"ug"vtcvc"u„nq"fg"rgtugiwkt"gn"cdwuq."ukpq"oƒu"dkgp"fg"oqfkÞect"
gn"Çvcdngtq"fg"lwgiqÈ"rctc"korgfkt"swg"ncu"nciwpcu"q"kpeqpukuvgpekcu"pqtocvkxcu"
rwgfcp"fct"nwict"c"nc"gtquk„p"fg"ncu"dcugu"korqpkdngu"fg"nqu"Guvcfqu"okgodtqu"{"
cn"fguxq"fg"dgpgÞekqu"hwgtc"fg"nc"Wpk„p"Gwtqrgc0"
Gn"rtqdngoc"gu"swg"guvc"guvtcvgikc"jc"xgpkfq"ceqorc‚cfc"fg"nc"kttwrek„p"fg"ec/
vgiqtcu"fg"tcuiqu"kortgekuqu"swg."cn"gpvtgog¦enctug"eqp"ncu"{c"gzkuvgpvgu."cttqlcp"
pq"rqecu"fwfcu"kpvgtrtgvcvkxcu"gp"vqtpq"c"nc"kpvgtcevwcek„p"fg"vqfcu"gnncu0"C"vtcxf‌iu"
fg"ncu"rtgugpvgu"npgcu"ug"rtgvgpfg"cjqpfct"gp"fkejc"fgnkokvcek„p."rctvkgpfq"fg"
nc"vgqtc"fgn"cdwuq"gncdqtcfc"rqt"gn"VLWG"rctc."rquvgtkqtogpvg."cpcnk¦ct"cswgnncu"
kpkekcvkxcu"gwtqrgcu"oƒu"tgekgpvgu"gp"ncu"swg."gp"fgÞpkvkxc."ug"kpvgpvc"tgfkug‚ct"nc"
ukgortg"fkhwuc"htqpvgtc"gpvtg"rncpkÞecek„p"{"gnwuk„p"Þuecn0"
40" NC"FQEVTKPC"FGN"VLWG"UQDTG"GN"CDWUQ"FG"FGTGEJQ"GP"
OCVGTKC"VTKDWVCTKC
Gp"gn"ƒodkvq"gwtqrgq."nc"rtqjkdkek„p"fgn"cdwuq"gp"ocvgtkc"vtkdwvctkc"vkgpg"wp"qtk/
igp"enctcogpvg" lwtkurtwfgpekcn."jcdkgpfq"nngicfq" c"cfswktkt"tcpiq"fg"rtkpekrkq"
igpgtcn"fgn"Fgtgejq"fg"nc"Wpk„p"Gwtqrgc0"Rgug"c"pq"gzkuvkt"wp"eqpegrvq"vqvcnogp/
vg"wpxqeq"fg"cdwuq."fcfcu"ncu"fkuvkpvcu"eqpuvtweekqpgu"swg"fg"f‌iuvg"jc"ghgevwcfq"
gn"VLWG"gp"ncu"fkhgtgpvgu"ƒtgcu"fg"nc"korqukek„p."u"rwgfgp"kfgpvkÞectug"wpqu"glgu"

Para continuar leyendo

Solicita tu prueba

VLEX utiliza cookies de inicio de sesión para aportarte una mejor experiencia de navegación. Si haces click en 'Aceptar' o continúas navegando por esta web consideramos que aceptas nuestra política de cookies. ACEPTAR