Tarifario del castigo: multas formales que desafían la razón
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Teresa Gómez y Federico Schweizer aclaran algunos puntos referidos a las multas previstas en el Capítulo VI de la ley 11683 y su modificatoria por la reciente reforma de inocencia fiscal.
Temas principales:
✅ Naturaleza penal de los ilícitos tributarios
✅ Proporcionalidad y razonabilidad de las sanciones
✅ Impacto del nuevo tarifario en las PyMES
✅ Procedimiento y segmentación en la omisión de declaraciones juradas
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