Sistemas de Resolución Alternativa de Conflictos (ADR) en derecho tributario español y comparado. Propuestas para Latinoamérica y España

The author of this article is in favor of the inclusion of Alternative Dispute Resolution (ADR) systems in tax matters in Spain and in many States of Latin America where the tax litigation is unfortunately a difficult fact to eradicate. The main adr systems legislated in comparative tax law (US, Ger...

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Bibliographic Details
Published inRevista Derecho del estado Vol. 37
Main Author Aucejo, Eva Andrés
Format Journal Article
LanguageSpanish
Published Bogotá Universidad Externado de Colombia 01.07.2016
Subjects
Alternative dispute resolution
Mediation
Tax controversies
Tax legislation
Spain
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Summary:The author of this article is in favor of the inclusion of Alternative Dispute Resolution (ADR) systems in tax matters in Spain and in many States of Latin America where the tax litigation is unfortunately a difficult fact to eradicate. The main adr systems legislated in comparative tax law (US, Germany, France, Britain, Italy, the Netherlands, Sweden and other countries) are analyzed. Finally, the paper contains a proposal to be applicable in Spain and Latin America consisting of legislating three packages of measures to implement adr in tax matters in the following three stages. Namely: a) prior to the administrative phase, b) administrative phase, c) in judicial phase.
ISSN:0122-9893
2346-2051