The Tax Adjustment introduced by the Royal Decree-Law 12/2012: a Tax Amnesty contrary to Tax Justice and clearly ineffective
Abstract
The so called Tax Amnesty refers to a legal device in order to remedy irregular or outlaw actions of taxpayers. It’s a highly topical question in Spain because of the Special Tax Return introduced by Real Decreto-ley 12/2012. This measure has been criticized from a moral, politic and financial point of view. In this article we try to show the technical faults of the Tax Amnesty so as the problems of constitutional compatibility and, finally, its ineffectiveness to achieve the alleged aims.
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