No puede obviarse en materia de sanciones las diferencias entre la prueba para liquidar y la prueba para sancionar, sin que pueda fundarse la existencia de infracción en la mera referencia al resultado objetivo de la regularización practicada por la administración tributaria o en la simple constatación de la falta de ingreso de parte de la deuda tributaria, al tiempo que en caso de la interpretación jurídica razonable de la norma fiscal aplicable es imprescindible, además, «una motivación específica en torno a la culpabilidad o negligencia y las pruebas de las que ésta se infiere»



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