{"id":619,"date":"2024-05-21T16:11:13","date_gmt":"2024-05-21T16:11:13","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=619"},"modified":"2025-06-22T13:58:48","modified_gmt":"2025-06-22T13:58:48","slug":"privacidad-del-contribuyente-calidad-del-control-parlamentario-y-naming-and-shaming-stedh-del-9-de-marzo-de-2023-app-num-36345-16-l-b-v-hungria","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2024\/05\/21\/privacidad-del-contribuyente-calidad-del-control-parlamentario-y-naming-and-shaming-stedh-del-9-de-marzo-de-2023-app-num-36345-16-l-b-v-hungria\/","title":{"rendered":"Privacidad del contribuyente, \u00abcalidad del control parlamentario\u00bb y \u00abnaming and shaming\u00bb: STEDH del 9 de marzo de 2023, App. N\u00fam. 36345\/16, L.B. v. Hungr\u00eda"},"content":{"rendered":"

Pr\u00e1cticas patol\u00f3gicas en la aplicaci\u00f3n de los tributos. Remedios desde la jurisprudencia y la doctrina administrativa | Marcial Pons, 2024<\/p>\n

El art\u00edculo analiza cr\u00edticamente la interpretaci\u00f3n judicial de acuerdo con la cual los Estados gozan de un amplio margen de apreciaci\u00f3n para implementar pr\u00e1cticas administrativas de publicidad de los datos personales, incluyendo la direcci\u00f3n de habitaci\u00f3n, de contribuyentes morosos para motivar el cumplimiento tributario a trav\u00e9s del escarnio p\u00fablico (conocido como \u00abnaming and shaming\u00bb), si bien el control parlamentario para su adopci\u00f3n debe tomar en cuenta razonablemente todos los intereses en juego, so pena de violaci\u00f3n del derecho al respeto de la vida privada del contribuyente. Se arguye que el \u00abnaming and shaming\u00bb es contrario al ConEDH, con independencia de la mayor o menor calidad del control parlamentario empleado en el caso concreto, y se aboga por la adopci\u00f3n de l\u00edmites estrictos a la pr\u00e1ctica, en caso de ser inevitable su implementaci\u00f3n.<\/p>\nDownload<\/a>\n

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Pr\u00e1cticas patol\u00f3gicas en la aplicaci\u00f3n de los tributos. Remedios desde la jurisprudencia y la doctrina administrativa | Marcial Pons, 2024 El art\u00edculo analiza cr\u00edticamente la interpretaci\u00f3n judicial de acuerdo con la cual los Estados gozan de un amplio margen de apreciaci\u00f3n para implementar pr\u00e1cticas administrativas de publicidad de los datos personales, incluyendo la direcci\u00f3n de […]<\/p>\n

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