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Study Group on Public Integrity and Tax Law - PUBLINTAX

Reference of the Group:

GIUV2025-666

 
Description of research activity:
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...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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Web:

No Determinada

 
Scientific-technical goals:
  • In general, the group's main objective is to formulate proposals for future legislation and the application of existing law that respect and promote taxpayers' fundamental right to defense. Specifically, this objective will be achieved by contributing legal arguments and strategies, derived from scientific research and the exchange of ideas in seminars and academic meetings, in order to: 1) achieve the appropriate balance between the tax administration's actions, based on newly established values ¿¿and principles of public integrity, and the still-valid constitutional principles of protecting taxpayers (Article 24 of the Spanish Constitution) and controlling the administration (Article 106 of the Spanish Constitution); 2) to demonstrate that, in light of the constitutional text, the reduction of conflict in tax matters cannot imply the disregard or marginalization of the classic administrative act and procedure, replaced de facto by actions that lack normative support in the current legal system, for the simple reason that those are constitutional guarantees (art. 105 CE); 3) to promote respect for principles such as good administration and responsibility of the administration, but also of the legislator, since they protect and ensure the right of defense of taxpayers.
 
Research lines:
  • 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.
 
Group members:
Name Nature of participation Entity Description
ROSA MARIA LITAGO LLEDODirectorUniversitat de València
Research team
GEMMA SALA GALVAÑCollaboratorUniversitat de València
JUAN CARLOS RIBES KONINCKXCollaboratorUniversitat de València
JESÚS CUDERO BASCollaboratorUniversidad Complutense de MadridAdjunct professor
DIEGO MARÍN-BARNUEVO FABOCollaboratorUniversidad Autónoma de MadridFull university professor
AITOR ORENA DOMÍNGUEZCollaboratorUniversidad del País Vasco Euskal Herriko UnibertsitateaTenured university professor
ALEJANDRO ZUBIMENDI CAVIACollaboratorUniversidad Complutense de MadridFull-time trainee professor (doctor)
 
CNAE:
  • -
  • Research and experimental development in the social sciencies and humanities
 
Associated structure:
  • Financial Law and History of Law
 
Keywords:
  • ETHICAL CODES OF THE TAX ADMINISTRATION
  • PUBLIC INTEGRITY
  • SUI GENERIS ADMINISTRATIVE ACTS
  • FUNDAMENTAL RIGHT TO DEFENSE
  • LITIGATION
  • ETHICAL VALUES AND TAX LAW