Obligatory electronic notifications of tax acts

Abstract

The Tax Agency has a large experience in the development of electronic services aimed at the application of taxes. At present, it is immersed in a process of change that seeks to ensure that electronic processing is the usual means for relations between public administrations and citizens. In this context, attention is paid to the electronic notification and their application in the tax field. The undoubted advantages of the technology in the administrative procedure resent a worrying deterioration of citizens» rights and guarantees. This negative side has been aggravated by the generalization, by Law 39/2015, of electronic administration.