La configuración jurisprudencial a nivel nacional y europeo del principio de proporcionalidad en el establecimiento de sanciones tributarias

The principle of proportionality is not only a purely theoretical general principle of law but has been consistently used by national and European courts to assess whether certain conduct by national public authorities violates the rights and freedoms enshrined in the different legal texts, specifically with regard to the establishment and application of sanctions through the ius puniendi of the States. Although it is commonly acknowledged that all sanctions in general, and tax sanctions, must be proportionate to the reproachability of the typical wrongdoing carried out by the offending party,... Mehr ...