{"id":11546,"date":"2020-12-13T08:37:15","date_gmt":"2020-12-13T07:37:15","guid":{"rendered":"http:\/\/fmsb.disstintbeta.com\/2020\/12\/13\/los-bueyes-del-tribunal-supremo-jorge-sainz-de-baranda\/"},"modified":"2020-12-13T08:37:15","modified_gmt":"2020-12-13T07:37:15","slug":"los-bueyes-del-tribunal-supremo-jorge-sainz-de-baranda","status":"publish","type":"post","link":"https:\/\/fmsb.eu\/en\/2020\/12\/13\/los-bueyes-del-tribunal-supremo-jorge-sainz-de-baranda\/","title":{"rendered":"Los Bueyes del Tribunal Supremo. Art\u00edculo de opini\u00f3n en Mallorcadiario.com de Jorge S\u00e1inz de Baranda"},"content":{"rendered":"

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mallorcadiario.com<\/strong><\/span>\u00a0 Opini\u00f3n<\/h3>\n
DOMINGO 13 DE DICIEMBRE DE 2020<\/span><\/h6>\n
DOMINGO 25 DE OCTUBRE DE 2020<\/span><\/h6>\n<\/div>\n
\n

Los Bueyes del Tribunal Supremo<\/a><\/h1>\n<\/div>\n
\n

Por\u00a0Jorge S\u00e1inz de Baranda<\/span><\/strong><\/p>\n

M\u00c1S ART\u00cdCULOS DEL AUTOR<\/span><\/strong><\/a><\/h6>\n<\/div>\n

 <\/p>\n

Debo comenzar, y comienzo, aclarando el t\u00edtulo del art\u00edculo, no vaya a ser que alguno de los muchos Magistrados del Tribunal Supremo que seguro leen estas l\u00edneas vaya a pensar que me dirijo a ellos otorg\u00e1ndoles un ep\u00edteto del genero bovino que ser\u00eda m\u00e1s adecuado para otros b\u00edpedos que trasiegan en nuestro Ordenamiento y que, con evidente cabezoner\u00eda, insisten en remover e impulsar leyes para regular y controlar el Consejo General del Poder Judicial.<\/p>\n

No va por ah\u00ed la cosa. Simplemente es que me ha sorprendido gratamente una reciente Sentencia del Tribunal Supremo, de 28 de mayo de 2020, en la que siendo ponente el Excelent\u00edsimo Se\u00f1or -ahora m\u00e1s que nunca- Don Francisco Jos\u00e9 Navarro Sanch\u00eds, despu\u00e9s de solazarse dando estopa<\/em> a diestro y siniestro tanto a la Hacienda Auton\u00f3mica de Murcia como al Tribunal Superior de Justicia de esa Comunidad, advierte de c\u00f3mo debi\u00f3 haber sido la actuaci\u00f3n correcta de dicha Administraci\u00f3n, “colocando as\u00ed el carro y los bueyes -si se nos permite la expresi\u00f3n- en la posici\u00f3n funcionalmente adecuada”<\/em> (Supremo dixit).<\/p>\n

Para mi regocijo espiritual advierto que no soy el \u00fanico que recurre a dichos populares para comentar, o en este caso resolver, sobre cuestiones que parecen de caj\u00f3n<\/em>.<\/p>\n

La sentencia va referida a una pr\u00e1ctica que se est\u00e1 convirtiendo en habitual en la Administraci\u00f3n Tributaria, como es que una vez notificado un acto administrativo y recurrido en reposici\u00f3n por el sufrido contribuyente, si no se ha solicitado la suspensi\u00f3n del acto impugnado, se dicta de forma inmediata la providencia de apremio y se gira el consiguiente recargo sin haber resuelto el recurso, resoluci\u00f3n para la que la Administraci\u00f3n solo tendr\u00eda por ley el plazo de un mes.<\/p>\n

Y me parece una Sentencia ejemplar ya que aborda en ella muchas cuestiones que est\u00e1n en el \u00e1nimo de todos los que nos dedicamos a defender a los obligados tributarios frente a la Administraci\u00f3n, y que nos chocamos siempre con los mismos muros.<\/p>\n

As\u00ed, le recuerda a la Administraci\u00f3n que el mismo esfuerzo o despliegue de medios que necesita para dictar la providencia de apremio podr\u00eda dedicarlos a la tarea “no tan \u00edmproba ni irrealizable”<\/em> de resolver en tiempo y forma -y aun intempestivamente<\/em> llega a decir- el recurso de reposici\u00f3n presentado por el contribuyente, evitando as\u00ed la persistente y recusable pr\u00e1ctica del silencio negativo.<\/p>\n

Les recuerda tambi\u00e9n que en la Administraci\u00f3n hay una especie de costumbre “o, si se quiere, de presunci\u00f3n nacida de los malos h\u00e1bitos o costumbres administrativos -no de la ley-<\/em>“, de entender que un recurso de reposici\u00f3n solo sirve para que se desestime, lo que explicar\u00eda que no se espere a su resoluci\u00f3n expresa para iniciar su ejecuci\u00f3n cuando dicho recurso podr\u00eda, en teor\u00eda, dar al traste con el acto que se impugna.<\/p>\n

Les conmina a que, cuando se ha interpuesto un recurso u otra impugnaci\u00f3n administrativa, ya sean potestativos u obligatorios, no proceda a dictar una providencia de apremio sin resolver antes ese recurso de forma expresa, “como es su deber<\/em>“.<\/p>\n

Y termina advirtiendo, a mi parecer de forma genial que, actuando como act\u00faan, est\u00e1n conculcando el principio jur\u00eddico, tambi\u00e9n emparentado con los anteriores, de que nadie se puede beneficiar de sus propias torpezas -“allegans turpitudinem propriam non auditur”-<\/em>, que es lo que sucede cuando, incumplido el deber de resolver, \u00e9ste sirve de fundamento y excusa para ejecutar a los administrados.<\/p>\n

Creo que esta Sentencia refleja a la perfecci\u00f3n el viejo consejo que avisa de las consecuencias de poner el carro delante de los bueyes, o lo que es lo mismo, de hacer las cosas al rev\u00e9s de como deber\u00edan hacerse, aunque tambi\u00e9n les digo que si se siguen subiendo los impuestos y se sigue apretando<\/em> al contribuyente con pr\u00e1cticas que solo buscan recaudar, no har\u00e1 falta preocuparse de qu\u00e9 o qui\u00e9n ponemos delante o detr\u00e1s, ya que nos volveremos a casa, como cantaba Manolo Escobar (1931-2013) en su famosa rumba, directamente sin el carro<\/strong>.<\/p>\n

 <\/p>\n

 <\/p>\n

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Art\u00edculo original publicado en el diario digital\u00a0mallorcadiario.com<\/span><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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