El trámite de audiencia previa (y otras garantías de contradicción) en los procedimientos tributarios: las consecuencias jurídicas de su omisión

El presente trabajo obtuvo el Segundo Premio en la XVII Edición del Premio Asociación Española de Asesores Fiscales

Abstract

The preliminary hearing process, which shows the person is instructed to file so that it can make submissions and present the documents it deems relevant to his right is closely linked to the principle of contradiction and the right of defense, and therefore its omission may be an option that is only considered when not given in the procedure or be taken into account in the decision other facts and other allegations and evidence that those alleged by the applicant. In lines we will try to find out if there is any reason to explain this special consideration regarding the hearing procedure in tax proceedings, for once it has been found to justify this trend in taxation legislation or otherwise, report a new specialty of the fiscal law.