Los efectos del transcurso del tiempo para la administración en los procedimientos tributarios

Resumen

ABSTRACT The aim of this dissertation is to examine the implications of time for the legal relationship between the taxpayer and the Tax Administration, after studying the main criteria and prescripts of the tax procedures Law. The objective is not to review the actual situation of each institution, but only consider the effects of time on the tax legal relationship. This thesis is divided in four chapters. The first chapter's main concern is to inquire into the relationship between Law and time, providing an overall view and separately analyzing the impact of time passing both on the taxpayer and on the powers of the Administration. The second chapter carries out a general study on the administrative inactivity, in order to analyze speciffic aspects afterwards, with this orientation, the contextualization, nature and legal foundation of the inactivity of the Tax Administration has been approached. Therefore, an own proposal for the definition and classification of the different types of administrative inactivity has been made, also evaluating its interference in the legal security of the taxpayers and the breach of the fundamental principles of the legal system. The third part offers a comprehensive analysis of the effects produced in the tax legal relationship between the taxpayer and the Tax Administration, in the exercise of the management, inspector, collector, sanctioning and recover of state aid functions, due to non compliance of the resolution deadlines of tax procedures. This analysis is made for both the existing situation before and after the entry into force or the reform of the General Taxation Law by Law 34/2015. The fourth chapter studies the interpretation of the administrative silence established by Law due to the non observance of the resolution deadlines of tax procedures. We also examine the consequences of those breaches of the Tax Administration that are not covered by the Law. Finally, the reason for this research is its practical and topical interest of legal problems we try to solve through counterclaim, revision or change hypothesis.