Implementation of the constitutional principles of proof in tax administrative procedure
This text analized the due process that is applied to the tax proceeding. It exposes how the tax proceeding is guarantor of due constitutional process, based on tax administrations must validly justify its administrative acts in order to ensure legal certainty of tax administration, the fundamental...
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| Formato: | Artículo publishedVersion Artículo revisado por pares Analítico Analytical |
| Lenguaje: | Español |
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Universidad Nacional de Colombia
2016
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| Acceso en línea: | http://www.revistas.unal.edu.co/index.php/peju/article/view/60956 http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=co/co-013&d=article60956oai |
| Aporte de: |
| Sumario: | This text analized the due process that is applied to the tax proceeding. It exposes how the tax proceeding is guarantor of due constitutional process, based on tax administrations must validly justify its administrative acts in order to ensure legal certainty of tax administration, the fundamental rights of taxpayers, institutionality and legality. Should exercise testing in accordance with the special procedure validly regulated by complying with the rules and principles of due process, ensuring taxpayers knowledge of the tests which management exercises its powers of oversight, also must verify that due process is not violated, ensure that the taxpayer has the opportunity to meet and contest the evidence at any stage of the tax administrative process. Moreover that evidence on tax administrative authorities must be known by the taxpayers, so that they have the opportunity to controvert it. Thus the decision is made with full evidence, it is not with evidence produced in violation of the law and by assessing in set all evidence provided to the process. |
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