Author Rules

Revista Técnica Tributaria is a publication published by the Spanish Association of Tax Advisors (AEDAF), aimed at all tax law professionals. Since 1988 it has been configured as a scientific publication that, from a critical perspective, tries to analyze each and every aspect that could affect the tributes and their application. The periodicity of Tax Technical Journal is quarterly. Tax Technical Journal is published in print and in electronic version (available at www.aedaf.es).

Theme

The papers received shall be:

• Research papers on tax law, accounting, administration, economics or company law, in its tax projection.
• Critical comments on administrative doctrine or jurisprudence, both national and community.
• Analysis of issues of interest related to tax law from an eminently practical perspective.

 

Sending originals

1. The papers must be original, not previously published in any local, national or international journal and must not be simultaneously being evaluated in another publication. The Spanish Association of Tax Advisers will understand this requirement fulfilled with the receipt of the paper, being the responsibility of the author the consequences that may arise from its breach.
   
   
2. They must be sent by email to gabinete.estudios@aedaf.es in word format, letter Times New Roman size 12 and line spacing of 1.5, indicating the section of the magazine to which it is intended for publication (Studies, Critical Analysis of problem issues in Jurisprudence, Commentary of Jurisprudence from EUCJ, Transfer) .
   
   
3. Publishing criteria.
   The originals submitted for publication must conform to the following criteria:
   
   • Extension: Those intended to be published in the Studies section will have a minimum length of 6,00 words and a maximum of 25,000 and those that choose to be published as a Critical Analysis of problem issues in jurisprudence or as a commentary on jurisprudence of the EUCJ will have an extension of between 6,000 and 8,000 words.
   Only in exceptional cases, and after the appropriate review of the originals, papers whose extension is outside the limits indicated will be accepted.
   
   • A summary of the paper, in Spanish and English, shall be sent with the original submitted. The extension of the summary will be between 50 and 150 words, with the publisher being able to adapt it to the actual content of the article and its interest. A list of keywords should also be forwarded for indexing in the corresponding databases (betwwen 5 and 8 keywords); this list will also appear in English (Keywords). In case of originals submitted for publication in the "Studies" section, the translation of the title to the English languaje will also be required. If the original language of the paper is English, the summary, keywords and, where appropriate, the title, must also be provided in Spanish.
   
   • Papers submitted for publication in the "Studies" section must be presented anonymised and omitting any references (including bibliographic references) that may identify the author. The author's data must be contained in a separate document indicating professional affiliation and other data that, where appropriate, should appear in the publication, as well as contact details. They should also include a summary specifying the headings and subheadings in which the text with Arabic numerals is structured and the corresponding bibliographic references at the end of the document.
   
   • Structure: The comments in the section "Commentary of jurisprudence of the EUCJ" should be structured as follows:
   - Indication of the judgment of the EUCJ commented with reference to the case number, parts and synthesis.
   - Structure: 1. Background and issues raised. 2. Fundamentals of law and comment. 3. Judgment.
   
   The originals destined to be published in the section "Critical analysis of problematic issues in the jurisprudence structure" should be as follows: 1.- Approach; 2.- Factual background; 3.- Judicial doctrine; 4.- Critical analysis; 5.- Bibliography.
   
   Notes/bibliographic references/legislative or jurisprudential citations
   
   The notes will be placed at the foot of the page numbered with Arabic characters, sequential numbering and in superscript format. Preferably they will be used to contain complementary or extensive information to the text.
   
   Bibliographic references will appear at the end of the document, arranged alphabetically. Preferably its elaboration will be adapted to APA standards.                                                                                                  
   Citations of sentences, consultations and legislation should preferably be related to the databases used by the AEDAF. If not, AEDAF reserves the right to its referential modification. The citations of jurisprudence should be as complete as possible.

Language

The works must be submitted written in Spanish, except those submitted to be published as "Studies", which can be accepted in English. In the case of an original presented in English, the publisher reserves the right to publish the Spanish version in the electronic edition of the magazine.

Assignment

The acceptance of the work for publication implies that the author exclusively assigns to the AEDAF all the of exploitation rights

of the work worldwide, including the transfer of reproduction, distribution, public communication and transformation. AEDAF may include the WORK in all its databases and exploit it in any other way, in any language and through all known operating methods and broadcast media (paper printing, CD, DVD, video, electronic media, e-book, Internet, etc.).

Ethical standards

The Tax Technical Magazine knows and accepts the ethical standards established by the Committee on Publication Ethics (Code of Conduct and Best Practices Guidelines for Journals Editors, COPE), and will ensure that all parties involved in the editorial process knows them. They can be consulted in the following links:

Committee on Publication Ethics (COPE)
Code of conduct and best practice guidelines for journal editors
AEDAF also has its own code of ethics since 2006

Plagiarism detection

Once the works have been received and before being accepted for publication, the Tax Technical Magazine will check the different levels of possible concurrency and similarities that could lead to a potential plagiarism. “Open access” sources or resources will be used for this purpose. In case of plagiarism or scientific fraud, Revista Técnica Tributaria will not be responsible for the infractions, and the author must assume the responsibilities derived from them.