La responsabilidad de los miembros de la administración concursal en materia de sanciones tributarias [art. 43.c) de la LGT]: aspectos conflictivos

Abstract

The purpose of this paper is to analyze the most difficult questions concerning the requirement of tax penalties to bankruptcy administrators arising from their tax liability. In this respect, the author reviews the abrogated Act 1963 General on Taxes and the current Act 2003 General on Taxes, and then he identifies the different hypothesis of bankruptcy where provision about responsibility regulated on section 43.1 c) Act 2003 should be operate. Subsequently, this paper focuses the attention on the legal requirements for the enforceability of those tax penalties. Finally, the author sets out a number of considerations around the subject of specific penalties relating to the mentioned responsibility.