Os mecanismos heterocompositivos ante a litixiosidade tributariaa necesidade de transitar do inmobilismo ao pragmatismo xurídico
ISSN: 1887-0279, 1887-0287
Year of publication: 2014
Volume: 9
Issue: 1
Pages: 89-102
Type: Article
More publications in: Administración & cidadanía: revista da Escola Galega de Administración Pública
Abstract
The extrajudicial instruments to anticipate or to solve tax conflicts have been scantily developed by the Spanish legislation. The present paper has for object analyze the reasons that have led to the current condition of immobility of the Spanish Tax law as for arbitration, state the scanty advances obtained with other extrajudicial mechanisms orientated to reducing the tax litigation, finally, to conclude with different offers de lege ferenda tending to promote the application of such decisive mechanisms of controversies.