{"id":2689,"date":"2012-09-10T08:07:54","date_gmt":"2012-09-10T08:07:54","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=2689"},"modified":"2023-09-02T10:33:15","modified_gmt":"2023-09-02T10:33:15","slug":"transparencia-de-los-ajustes-fiscales","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/es\/transparencia-de-los-ajustes-fiscales\/","title":{"rendered":"Transparencia de los ajustes fiscales"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.19.5″ custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Tiempo estimado de lectura (en minutos)” number=”2″ percent_sign=”off” _builder_version=”4.19.5″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/06\/stack-papers-tax-concept-illustration.jpg” title_text=”stack-papers-tax-concept-illustration” _builder_version=”4.21.0″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” alt=”La transparence des redressements fiscaux ” sticky_enabled=”0″][\/et_pb_image][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ text_font=”Amiri||||||||” header_2_font=”Amiri||||||||” header_3_font=”Amiri||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

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Seg\u00fan\u00a0<\/span>el art\u00edculo L. 57 del c\u00f3digo tributario general<\/span><\/a>\u00a0, aplicable en este caso, la administraci\u00f3n tributaria debe enviar al contribuyente una notificaci\u00f3n motivada de ajuste.\u00a0Esta notificaci\u00f3n deber\u00e1 permitir al contribuyente expresar sus observaciones o indicar que acepta el ajuste propuesto.<\/span><\/p>\n

Garant\u00eda del procedimiento contradictorio: transparencia de los ajustes tributarios:<\/span><\/h1>\n

Respecto de esta disposici\u00f3n, el Consejo de Estado ha establecido que cuando la administraci\u00f3n tributaria pretenda basar un ajuste en elementos de comparaci\u00f3n derivados de datos de otras empresas, deber\u00e1 garantizar un procedimiento contradictorio.\u00a0En cumplimiento del secreto profesional protegido por el art\u00edculo L. 103 del c\u00f3digo fiscal general, la administraci\u00f3n tributaria debe identificar estas empresas por su nombre.\u00a0Sin embargo, s\u00f3lo debe proporcionar al contribuyente cifras medias que no revelen, ni siquiera indirectamente, las especificidades de cada empresa.<\/span><\/p>\n

Este enfoque pretende conciliar el derecho del contribuyente a un procedimiento justo y transparente con la necesidad de proteger la confidencialidad de la informaci\u00f3n relativa a otras empresas.<\/span><\/p>\n

Al designar las empresas por su nombre, la administraci\u00f3n tributaria permite al contribuyente verificar e impugnar la validez de la comparaci\u00f3n.<\/span><\/p>\n

Al designar las empresas por su nombre, la administraci\u00f3n tributaria permite al contribuyente verificar e impugnar la validez de la comparaci\u00f3n.\u00a0Al mismo tiempo, proporcionar s\u00f3lo datos promediados garantiza que los detalles financieros espec\u00edficos de empresas individuales permanezcan protegidos.<\/span><\/p>\n

Esta interpretaci\u00f3n de la ley tiene como objetivo mantener el car\u00e1cter contradictorio del procedimiento de ajuste fiscal preservando al mismo tiempo el secreto profesional.\u00a0Promueve un enfoque justo y equitativo para la evaluaci\u00f3n de impuestos y garantiza que los contribuyentes tengan informaci\u00f3n suficiente para comentar o aceptar el ajuste propuesto.<\/span><\/span><\/p>\n

Gr\u00e9gory DAMY, abogado especializado en fiscalidad en Niza, subraya la importancia de respetar estos principios jur\u00eddicos.\u00a0Comprender la complejidad de los procedimientos tributarios y proteger los derechos de los contribuyentes es esencial para mantener la integridad del sistema tributario.\u00a0Confiar en profesionales como\u00a0<\/span>Me Gr\u00e9gory DAMY<\/span><\/a>\u00a0puede ayudar a las personas a navegar por la complejidad del derecho fiscal y garantizar que sus derechos est\u00e9n protegidos durante todo el procedimiento.<\/span><\/p>\n

\u00a0<\/div>\n<\/div>\n

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Seg\u00fan\u00a0el art\u00edculo L. 57 del c\u00f3digo tributario general\u00a0, aplicable en este caso, la administraci\u00f3n tributaria debe enviar al contribuyente una notificaci\u00f3n motivada de ajuste.\u00a0Esta notificaci\u00f3n deber\u00e1 permitir al contribuyente expresar sus observaciones o indicar que acepta el ajuste propuesto. Garant\u00eda del procedimiento contradictorio: transparencia de los ajustes tributarios: Respecto de esta disposici\u00f3n, el Consejo de […]<\/p>\n","protected":false},"author":2,"featured_media":21132,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[326],"tags":[],"class_list":["post-2689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-fiscal"],"yoast_head":"\nTransparencia de los ajustes fiscales - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Transparencia de los ajustes fiscales Selon l'article L. 57 du code g\u00e9n\u00e9ral des imp\u00f4ts, tel qu'il est applicable en l'esp\u00e8ce,\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/es\/transparencia-de-los-ajustes-fiscales\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transparencia de los ajustes fiscales - 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