Dr Bosch Cholbi, senior lecturer and member of the ETICCs research group of the Universitat de València, has published a collaborative work titled Los derechos fundamentales del contribuyente. Su protección en la Constitución española, el Convenio Europeo de Derechos Humanos (The fundamental rights of the taxpayer. Their protection in the Spanish Constitution, the European Convention on Human Rights and the European Convention on Human Rights) in the prestigious pulbishing house Tirant lo Blanch.
The book conducts and analysis of the protection of the main fundamental rights of the taxpayer granted by thethe Spanish Constitution, the European Convention on Human rights and the Charter of Fundamental Rights of the European Union and, logically, it also analysis their interpretation by the respective Courts of Justice.
The relevance and revived interest that this issue raises, both dogmatic and practical, are undeniable, while considering that effectively achieving both these ends – fundamental rights and the duty to contribute to the support of public finances – is no easy task.
To this end, the work of renown university professors, magistrates and lawyers who, in their in-depth and authoritative work, provide highly interesting reflections, of undeniable interest for academics and tax professionals, on the scope and extent of the protection of these fundamental rights in the face of actions undertaken by the tax authorities that may affect them. All this based on an analysis of the normative regulation, taking into account its modulation by judicial decisions issued by the Constitutional Court and the Spanish Courts of Justice, as well as by the ECJ and the ECHR.
