Deficiencies in the Regulation of tax procedures in Spain. A Study of Litigation through the Supreme Court Case Law

Abstract

The aim of this article is to analyze from an objective and critical point of view the current regulation of the main procedures that make up the Spanish tax system: management, audit, collection, sanctioning, and review procedures. The research aims to identify the current regulatory shortcomings that generate interpretative frictions between taxpayers and the Tax Administration and to put forward proposals for reform to improve the regulations in force. For this purpose, we have relied on the critical analysis of various sources of law, specifically the case law of the Supreme Court, the resolutions of the Central Economic-Administrative Court, and the binding consultations of the Directorate General of Taxes. Additionally, we have carried out a study and analysis of the Argentine tax system in order to try to identify possible solutions to be applied in our system.

Keywords: Supreme Court, legislator, Tax Administration, tax procedures