GIUV2025-666
The research topic of this Group is, in general, the influence on Spanish Financial and Tax Law of the ¿Recommendation on Public Integrity' of the OECD of 2017, and, in particular, the negative effects it is having on the fundamental rights of taxpayers, a paradoxical consequence of the laudable objective, but which in no way should be an absolute value, of reducing conflict in tax matters. The main task of the Group's research work is to provide, from a legal science perspective, arguments and solutions that contribute to correcting this drift in the Spanish financial and tax system.
Taking as a starting point that ¿Public Integrity' is a broad concept that encompasses a series of principles, values and rules aimed at ¿protecting, maintaining and prioritising the public interest over private interests', its assumption, as a consequence of Spain's international commitments, poses the challenge of reconciling it with the principles inherent to the solidarity-based duty to contribute to the support of public expenditure in art. 31 EC, a crucial aspect of the Social and Democratic State of Law (art. 1 EC). The challenge for tax administrations, which they have taken up through...The research topic of this Group is, in general, the influence on Spanish Financial and Tax Law of the ¿Recommendation on Public Integrity' of the OECD of 2017, and, in particular, the negative effects it is having on the fundamental rights of taxpayers, a paradoxical consequence of the laudable objective, but which in no way should be an absolute value, of reducing conflict in tax matters. The main task of the Group's research work is to provide, from a legal science perspective, arguments and solutions that contribute to correcting this drift in the Spanish financial and tax system.
Taking as a starting point that ¿Public Integrity' is a broad concept that encompasses a series of principles, values and rules aimed at ¿protecting, maintaining and prioritising the public interest over private interests', its assumption, as a consequence of Spain's international commitments, poses the challenge of reconciling it with the principles inherent to the solidarity-based duty to contribute to the support of public expenditure in art. 31 EC, a crucial aspect of the Social and Democratic State of Law (art. 1 EC). The challenge for tax administrations, which they have taken up through national and international Codes of Ethics, is that they must adapt their way of acting, based on traditional principles enshrined in our Constitution, to other internationally recognised ethical values with the essential aim of transforming, in turn, their relations with taxpayers. The ethical principle of the centrality of citizens thus takes on a special role in the evolution of the tax application model towards new forms of collaboration/cooperation, where good faith and transparency also prevail. All this with the ultimate and essential aim of reducing the problem of the high level of litigation in this branch of the legal system, which is of such great social and economic importance.
All of these issues are specified in several basic lines of research.
1. The change in the model of application of taxes due to the assumption of ethical values. The influence of national and international Codes of Ethics on the current development of tax law. The AEAT Code of Ethics and the European Code of Good Conduct.
2. The challenges and risks and the particular effects of three ethical values or principles. 2-1. The ethical principle of observance of the Constitution and the law by the Tax Administration and the current trend towards the disappearance of the administrative act and procedure, which leads to the undermining of the right of defence. 2.2. The ethical principles of good management and responsibility in the light of the principle of good administration in Art. 41 of the Charter of Fundamental Rights of the European Union. 2.3. The principle of citizens' centrality. Good faith and transparency in the actions of the tax administration and the need to reinforce the fundamental right of defence of art. 24 EC.
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- En general, el objetivo principal del grupo es formular propuestas de lege ferenda y de aplicacion del ordenamiento juridico vigente que respeten y fomenten el derecho fundamental de defensa de los contribuyentes. En particular, este objetivo se concretara en aportar argumentos juridicos y estrategias, obtenidos de la investigacion cientifica y de la confrontacion de ideas en seminarios y encuentros academicos, con el fin de: 1) lograr el adecuado equilibrio entre el modo de actuar de la administracion tributaria, basado en los valores y principios de integridad publica de nuevo cuño, y los principios constitucionales, aun vigentes, de defensa de los administrados (art. 24 CE) y de control de la administracion (art. 106 CE); 2) evidenciar que, a la vista del texto constitucional, la reduccion de la conflictividad en materia tributaria no puede suponer la pretericion o el arrinconamiento del acto y el procedimiento administrativo clasicos, sustituidos de facto por actuaciones que no cuentan con respaldo normativo en el ordenamiento juridico actual, por la sencilla razon de que aquellos son garantias constitucionales (art. 105 CE); 3) fomentar el respeto a principios como el de buena administracion y responsabilidad de la administracion, pero tambien del legislador, por cuanto protegen y aseguran el derecho a la defensa de los contribuyentes.
- The influence of national and international Codes of Ethics on the current development of tax law..The embodiment of public integrity requirements through the AEAT Code of Ethics. The precedent of the European Code of Conduct. The problematic legal nature of codes of ethics and the principle of legal reservation in tax matters.
- The challenges and risks derived from the assumption of the ethical values of public integrity by the Spanish tax system..The tendency towards the disappearance of administrative acts and procedures and the erosion of the fundamental right to defence are paradoxical effects of the adoption of ethical values such as compliance with the Constitution and laws, the centrality of citizenship, good faith and transparency.
| Name | Nature of participation | Entity | Description |
|---|---|---|---|
| ROSA MARIA LITAGO LLEDO | Director | Universitat de València | |
| Research team | |||
| GEMMA SALA GALVAÑ | Collaborator | Universitat de València | |
| JUAN CARLOS RIBES KONINCKX | Collaborator | Universitat de València | |
| JESÚS CUDERO BAS | Collaborator | Universidad Complutense de Madrid | adjunct professor |
| DIEGO MARÍN-BARNUEVO FABO | Collaborator | Universidad Autónoma de Madrid | full university professor |
| AITOR ORENA DOMÍNGUEZ | Collaborator | Universidad del País Vasco Euskal Herriko Unibertsitatea | tenured university professor |
| ALEJANDRO ZUBIMENDI CAVIA | Collaborator | Universidad Complutense de Madrid | full-time trainee professor (doctor) |
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- Financial Law and History of Law
