Abstract

MAGRANER MORENO, Francisco J.. Currently Controversialaspects Of Evidence Intax Procedure In Spain. Rev. Bol. Der. [online]. 2017, n.24, pp.226-261. ISSN 2070-8157.

ABSTRACT: After making a reference to what is established in private law regulations regarding means of proof in tax procedures, the General Tax Law specifies and assesses the evidence that will be of greater relevance in this legal area. Invoice and presumptions stand out as means of proof, due to their frequent use and significant valuation. However, the delimitation of such means as evidence is far from being an exclusive legal construction, particularly because of the sizeable work of jurisprudence related to their correct assessment. Additionally, we analyze two aspects of the evidence that lack legal delimitation and are, therefore, subject to controversial judicial interpretation, namely, when to provide evidence and how to assess inadmissible evidence.

Keywords : General Tax Law; evidence; means of proof; taxes; tax procedure; invoice; presumptions; inadmissible evidence.

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