Special tax claim procedure against violations to taxpayer’s rights: Case law criteria

Abstract

Research is the result of a quantitative and qualitative study regarding the case law criteria of all four Tax and Custom Courts from the Metropolitan Region concerning the Special Tax Claim Procedure against Violations to Taxpayer’s Rights. Based on the foregoing, the object of this study is centered on defining the principles from which this specialized courts base their decisions and expose figures and analysis of this principles, showing relevant information for tax attorneys dealing with the Special Tax Claim Procedure under study.