Declaraciones unilaterales sobre el artículo 8 del Convenio relativo a la supresión de la doble imposición en caso de corrección de los beneficios de empresas asociadas
Section | Declaración |
20.2.2015 ES Diario Oficial de la Unión Europea C 62/4
«Por “sanción grave” se entiende una sanción dictada por cualquier delito relacionado con la tributación establecido en la Ley General Tributaria y en leyes tributarias especificas, así como cualquier sanción dictada por los delitos económicos establecidos en el Código Penal.».
«Irlanda considerará como “sanciones graves” aquellos casos en los que se inicien o se hayan iniciado procesos penales, y en los casos específicos en los que se sospeche de la existencia de un fraude fiscal grave.».
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