{"id":3785,"date":"2012-06-04T13:14:13","date_gmt":"2012-06-04T11:14:13","guid":{"rendered":"http:\/\/escoemdocs.com\/escoem3\/?p=3785"},"modified":"2019-06-03T23:32:18","modified_gmt":"2019-06-03T21:32:18","slug":"el-tribunal-supremo-avala-el-sistema-deh","status":"publish","type":"post","link":"https:\/\/www.escoem.com\/es\/noticias\/el-tribunal-supremo-avala-el-sistema-deh\/","title":{"rendered":"El Tribunal Supremo avala el Sistema DEH"},"content":{"rendered":"<p style=\"text-align: justify;\">La Sala de lo Contencioso-Administrativo del <strong>Tribunal Supremo ha desestimado el recurso<\/strong> de casaci\u00f3n presentado por la Asociaci\u00f3n Espa\u00f1ola de Asesores Fiscales y Gestores Tributarios (<em>ASEFIGET<\/em>) <strong>contra el <em>Real Decreto de 29 de Octubre de 2010<\/em>, que regul\u00f3 los supuestos en los que Hacienda est\u00e1 obligada a notificar sus resoluciones por medios electr\u00f3nicos<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><strong>La sentencia<\/strong>, que impone a la asociaci\u00f3n unas costas de no m\u00e1s de 6.000 euros, <strong>concluye que<\/strong> <em>\u00abno se puede aceptar que se trate de un requisito t\u00e9cnico que pueda considerarse de imposible cumplimiento\u00bb<\/em> <strong>y establece<\/strong> <strong>que<\/strong> <em>\u00ablos modos de notificaci\u00f3n tienen \u00e1mbitos de aplicaci\u00f3n separados y que, por tanto, no se solapan ni superponen\u00bb<\/em>. El Supremo concluye que es el contribuyente <em>\u00abel que tiene que comunicar su consentimiento para que los tr\u00e1mites tributarios se hagan por v\u00eda electr\u00f3nica\u00bb<\/em>, por lo que <strong>no afecta a las normas tributarias o a la protecci\u00f3n de datos<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Por su parte, <em>ASEFIGET<\/em> denunci\u00f3 en un comunicado la <em>\u00abarbitrariedad\u00bb<\/em> de la sentencia, cuyos argumentos jur\u00eddicos <em>\u00abno comparte\u00bb<\/em>. <strong>La Asociaci\u00f3n de Asesores Fiscales y Gestores Tributarios incide en calificar el uso de Internet<\/strong> <em>\u00abcomo un derecho y no una obligaci\u00f3n\u00bb<\/em>, adem\u00e1s de manifestar que la imposici\u00f3n de su uso para las recepciones de notificaciones telem\u00e1ticas de la administraci\u00f3n p\u00fablica <em>\u00absi bien supone un ahorro para las arcas del Estado, ocasiona una clara indefensi\u00f3n del contribuyente\u00bb<\/em>.<\/p>\n<p style=\"text-align: justify;\"><strong>FUENTE<\/strong>: <em>EUROPA PRESS<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Sala de lo Contencioso-Administrativo del Tribunal Supremo ha desestimado el recurso de casaci\u00f3n presentado por la Asociaci\u00f3n Espa\u00f1ola de Asesores Fiscales y Gestores Tributarios (ASEFIGET) contra el Real Decreto de 29 de Octubre de 2010, que regul\u00f3 los supuestos<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":5466,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"two_page_speed":[],"footnotes":""},"categories":[54,1],"tags":[105,799,74,103,104,102],"class_list":["post-3785","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consultoria-empresaria","category-noticias","tag-hacienda","tag-noticias","tag-notificaciones-electronicas","tag-recurso","tag-sistema-deh","tag-tribunal-supremo"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"El Tribunal Supremo desestima el recurso presentado por la ASEFIGET, sobre los supuestos en los que Hacienda deb\u00eda notificar sus resoluciones v\u00eda electr\u00f3nica\" \/>\n\t<meta name=\"robots\" content=\"max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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