On 19 December 2019, the academic conference 'Projections of the Right of Defence in Tax Proceedings' was held in the Assembly Hall of the Gregori Maians Library of the University of Valencia, organised by the Professors of Financial and Tax Law, D. F. Alfredo García Prats and D. Cristobal Borrero Moro.

The conference aimed to contribute to a legal architecture of evidence in tax matters that is particularly respectful of the full projection of the right of defence within the framework of tax enforcement procedures of an inquisitorial nature, as well as in its revisionary significance. Hence its efforts to address those glassy aspects regarding evidence which, on the one hand, channel the Tax Administration in the implementation, resolution and review of tax procedures; and, on the other hand, hinder the full application of the taxpayers' right of defence in this framework.

Download the programme of the conference