The defense of individuals in tax enforcement proceedings
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Abstract
The tax enforcement process, regulated by the Tax Procedure and Process Code (hereinafter referred to as CPPT) and the General Tax Law (hereinafter referred to as LGT), provides the State with the means to collect tax debts coercively.
However, this power is not absolute, and the legislator guarantees to the individuals subject to enforcement mechanisms of defense that allow them to contest the enforcement whenever they consider the collection undue or disproportionate. And it is in these means of defense, which taxpayers have at their disposal, that the investigation in question is based.
Despite the multiplicity of mechanisms provided for in the legal system, the question arises as to what extent such means ensure, in practice, effective protection of individuals, given the seemingly swift nature of the process itself and the predominant position of the Public Administration.
Analyzing the available procedures and resources allows us to understand how the taxpayer is protected, promoting justice, transparency and legal certainty, and to know if the current law actually does so in practice. This study reinforces the importance of a balanced tax system, where the interests of the State and individual rights coexist harmoniously.
This study therefore aims to analyze the main means of defense available to individuals in the tax enforcement process, seeking to assess their effectiveness as legal guarantees.
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