La necesidad de un Arbitraje en el ámbito tributario español

Abstract

This paper proposes the introduction of the method of dispute resolution arbitral in the branch tax law as a means of alleviate court congestion prevailing in Spain. We hypothesiza legitimacy in taxation, while studies the Portuguese Decree Law 10/2011 of November 10, which introduces into de legal Lusitanian system this voluntary procedure as an alternative to jurisdiction in this branch of law.