Lapse in tax sanctioning procedures derived from an inspection process: a comparative analysis between Spain and Costa Rica

Abstract

This work focuses on the study of the sanctioning authority of the Tax Administration, which includes analyzing the principles governing it and the minimum guarantees that the sanctioning procedure must respect. Following this general examination, the specificities of the tax sanctioning procedure in the legal systems of Spain and Costa Rica are studied. The purpose of the above is to explain the legal concept of l «lapsed process» as a means of terminating the procedure