La sanción de clausura tributaria : ¿existe desproporcionalidad en su aplicación cuando se incurra en la omisión de requisito de información?

Abstract

The sanctioning power grows like manifestation of the Ius Puniendi from the Estate, which it conceives itself like a very power applied in different areas and therefore with different effects and elements. The law authorizes the management to repress those unlawful consultations that disturb the social order or the normal development of the established system. The tributary closing is a sanction of privative character of rights, established in the Law for the Reform of Public Finances. The closing, in a few words involves closing the establishments with the aim of stopping the exercise of the economic activities, there is no doubt that these kind of sanctions belong to a penalty system however there is a disproportionality breach when the tributary management force this sanction to the citizen to make suitable in the numeral two of the seventh provision of the mentioned law that refers the imposition of the sanction for the omission of an information requirement. Although the law establishes so much the subjects like the conditions in order that this sanction is imposed, in no way it authorize no officer to suspend this measure undermining the right of the contributor to exercise freely an economic activity.