{"id":59,"date":"2013-09-02T10:25:48","date_gmt":"2013-09-02T10:25:48","guid":{"rendered":"http:\/\/corporativovillalobos.com\/blog\/?p=59"},"modified":"2013-09-02T10:25:48","modified_gmt":"2013-09-02T10:25:48","slug":"resumen-ejecutivo-de-la-revista-del-t-f-j-f-a-julio-2013-vii-p-ss-93","status":"publish","type":"post","link":"http:\/\/www.corporativovillalobos.com\/publicaciones\/2013\/09\/02\/resumen-ejecutivo-de-la-revista-del-t-f-j-f-a-julio-2013-vii-p-ss-93\/","title":{"rendered":"RESUMEN EJECUTIVO DE LA REVISTA DEL T.F.J.F.A. (Julio 2013) VII-P-SS-93"},"content":{"rendered":"

C\u00d3DIGO \u00a0<\/span><\/span>FISCAL DE LA FEDERACI\u00d3N<\/span><\/span><\/strong><\/span><\/span><\/p>\n

VII-P-SS-93<\/span><\/strong><\/span><\/span><\/p>\n

COMPETENCIA <\/span><\/strong>DE LA AUTORIDAD PARA IMPONER MULTAS <\/span>PO<\/span>R IN<\/span>F<\/span>RACCI<\/span>O<\/span>N<\/span>E<\/span>S <\/span>S<\/span>E<\/span>\u00d1A<\/span>L<\/span>ADA<\/span>S E<\/span>N L<\/span>A<\/span>S LE<\/span>Y<\/span>E<\/span>S F<\/span>ISCA<\/span>LE<\/span>S<\/span>, E<\/span>L <\/span>ART\u00cdCUL<\/span>O <\/span>7<\/span>5 FRACCI\u00d3<\/span>N <\/span>I INCIS<\/span>O B)<\/span>, DE<\/span>L C\u00d3DIG<\/span>O FISCA<\/span>L D<\/span>E <\/span>LA FEDERACI\u00d3N <\/span>NO LA CONTEMPLA.<\/span><\/span><\/strong><\/span><\/span><\/p>\n

Del art\u00edculo 75 fracci\u00f3n I inciso b), del C\u00f3digo Fiscal de la Federaci\u00f3n, se a<\/span>dvierte que las autoridades fiscales al imponer multas por la comisi\u00f3n de infracciones, deber\u00e1n fundar y motivar su resoluci\u00f3n teniendo encuenta entre otras circunstancias, la reincidencia; de ah\u00ed, que no basta la cita de dicho numeral para que la autoridad funde su competencia material para imponer multas por infracciones se\u00f1aladas en las leyes fiscales, toda vez que el referido art\u00edculo establece de ma<\/span>ne<\/span>ra ge<\/span>n\u00e9<\/span>ric<\/span>a l<\/span>a fac<\/span>ulta<\/span>d de la<\/span>s a<\/span>ut<\/span>ori<\/span>da<\/span>de<\/span>s fiscale<\/span>s pa<\/span>ra i<\/span>mp<\/span>one<\/span>r multas por infracciones, sin hacer distinci\u00f3n a cu\u00e1les autoridades se refiere; consecuentemente, a fin de cumplir con las garant\u00edas de legalidad y seguridad jur\u00eddica, la autoridad debe citar el precepto que de manera espec\u00edfica le irrogue facultades para imponer multas por infracciones para respetar las mencionadas garant\u00edas.<\/span><\/span><\/span><\/p>\n

JuicioContenciosoAdministrativoN\u00fam.1757\/11-12-01-4\/148\/13-PL-02-<\/span><\/span><\/span>04. <\/span>Resuelt<\/span>o po<\/span>r e<\/span>l Plen<\/span>o d<\/span>e l<\/span>a Sal<\/span>a Superio<\/span>r de<\/span>l Tribuna<\/span>l Federa<\/span>l d<\/span>e Justici<\/span>a Fiscal y Administrativa, en sesi\u00f3n de 10 de abril de 2013, por mayor\u00eda de 8 votos a favor, 1 voto con los puntos resolutivos y 1 voto encontra. Magistrada Ponente: Nora Elizabeth UrbyGenel.- Secretaria: Lic. Mar\u00eda Laura Camorlinga Sosa.<\/span><\/span><\/span><\/p>\n

(Tesisaprobadaensesi\u00f3n de22 demayode2013)<\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00d3DIGO \u00a0<\/span><\/span>FISCAL DE LA FEDERACI\u00d3N<\/span><\/span><\/strong><\/span><\/span><\/p>\n

VII-P-SS-93<\/span><\/strong><\/span><\/span><\/p>\n

COMPETENCIA <\/span><\/strong>DE LA AUTORIDAD PARA IMPONER MULTAS <\/span>PO<\/span>R IN<\/span>F<\/span>RACCI<\/span>O<\/span>N<\/span>E<\/span>S <\/span>S<\/span>E<\/span>\u00d1A<\/span>L<\/span>ADA<\/span>S E<\/span>N L<\/span>A<\/span>S LE<\/span>Y<\/span>E<\/span>S F<\/span>ISCA<\/span>LE<\/span>S<\/span>, E<\/span>L <\/span>ART\u00cdCUL<\/span>O <\/span>7<\/span>5 FRACCI\u00d3<\/span>N <\/span>I INCIS<\/span>O B)<\/span>, DE<\/span>L C\u00d3DIG<\/span>O FISCA<\/span>L D<\/span>E <\/span>LA FEDERACI\u00d3N <\/span>NO LA CONTEMPLA.<\/span><\/span><\/strong><\/span><\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-59","post","type-post","status-publish","format-standard","hentry","category-noticias-fiscales","entry"],"_links":{"self":[{"href":"http:\/\/www.corporativovillalobos.com\/publicaciones\/wp-json\/wp\/v2\/posts\/59","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.corporativovillalobos.com\/publicaciones\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.corporativovillalobos.com\/publicaciones\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.corporativovillalobos.com\/publicaciones\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.corporativovillalobos.com\/publicaciones\/wp-json\/wp\/v2\/comments?post=59"}],"version-history":[{"count":0,"href":"http:\/\/www.corporativovillalobos.com\/publicaciones\/wp-json\/wp\/v2\/posts\/59\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.corporativovillalobos.com\/publicaciones\/wp-json\/wp\/v2\/media?parent=59"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.corporativovillalobos.com\/publicaciones\/wp-json\/wp\/v2\/categories?post=59"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.corporativovillalobos.com\/publicaciones\/wp-json\/wp\/v2\/tags?post=59"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}