Derechos fundamentales de especial incidencia en materia fiscal y articulación de las vías de su protección jurisdiccional.

Abstract

The right to equality, privacy or inviolability of the home are among such fundamental rights which are directly linked to tax matters, usually invoked by citizens as a consequence of actions carried out during tax proceedings. Contrary to what generally happens with respect to non-fundamental subjective rights, one of the most important constitutional characteristics of such fundamental ones is that they are protected by the ordinary courts through a double procedural pathway: firstly, a preemptive and summary proceeding before the ordinary courts and then, whenever applicable, an appeal to the Constitutional Court on the grounds of unconstitutionality. The present project addresses the described system of judicial protection of fundamental rights and civil liberties, while focusing on those which have a stronger influence on taxation, and paying special attention to the main interaction problems in such a double procedural pathway.