Reflections on the constitutional framework and meaning of administrative appeals in tax subjects

Abstract

The investigation makes a critical reflection of the administrative appeal in tax matters, which is a requisite previous and required to access to the contentious-administrative jurisdiction. This configuration implies that its regulation affects the exercise of the fundamental right to effective judicial protection, so the constitutional and European law requirements must be taken into account.

For this reason, it is affirmed that its legitimation is linked to the function of contributing with the jurisdictional scope and constituting a mechanism that serves to free the courts in a way that increases the effectiveness of judicial procedures.
From this perspective, a series of aspects and issues are identified that should be met in the design and operation of these administrative resources so that they do not constitute an injury to the quoted fundamental right; but, on the contrary, they acquire value and utility, generating confidence in citizens and avoiding litigation.