Perspectiva general sobre los presupuestos «¿habilitantes?» de las actas con acuerdo

Abstract

Since it is of all known, the General Tributary Law tried itself to adapt to the current principle and aims that preside at the relations of the Administration with his taxpayers, when the quantification of the taxable event derives in conflict when Administration and taxpayer support diverse positions with regard to the application of juridical indeterminate concepts, technical questions and valuations, measurements or estimations. Well then, to reduce these controversies they incorporated in his articulated the figure of the acts with agreement, orientated towards the desire and the convenience of reducing, from his origins, the litigiousness in the tributary area and, concretely, three budgets for his application characterized by the existence of a proportionate doubt. It is tried thus, to give one more step towards the consolidation of the formulae agree on them in the tributary procedures by means of the introduction of this conventional technique of completion of the tributary procedure, which allows his ending by means of an agreement between the Administration and the taxpayer.