Author: Irene Rovira Ferrer
Programme: Doctoral Programme on the Information and Knowledge Society
Language: Spanish
Supervisors: Dr Ana María Delgado García and Dr Rafael Oliver Cuello
Faculty / Institute: Internet Interdisciplinary Institute (IN3)
Subjects: Constitutional Law, Administrative Law
Key words: Tax administration, Duty of information, Duty of care, Information and communication technologies
Area of knowledge: Financial and Tax Law
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Summary
In the Spanish tax administration, citizens have the responsibility to find out, interpret, and apply the complex, changing, and sometimes even deficient tax legislation, so that the reduction of the administrative activity has to be counterbalanced with a strong rendering of the information and assistance services to the taxpayers. In this sense, all those administration actions designed to make available all the information pertaining to the exercise of rights and the compliance of tax obligations have to be strengthened, together with those actions offering resources and aid with the same purpose.
However, the regulation of these obligations has not measured up to their relevance, for legislation has just acknowledged them in general terms (articles 85.1 of the LGT and 62 of RD 1065/2007), and pointed out some of the actions through which they can be rendered (articles 85.2 of the LGT and 63 to 78 of RD 1065/2007). Moreover, legislation pertaining to these actions is in disagreement to a large extent and has, in many respects, a programmatic character. Therefore, to date, there is no clear definition of any of these obligations or a delimitation of the instruments that make up their content. In addition, neither the comprehensive regulation of their characteristics nor the forecast of their possible legal effects have been done.
Accordingly, the main purpose of this thesis is to carry out a comprehensive legal study regarding the information and assistance obligations of the tax administration, in direct relation to the incorporation of ICTs to its sphere of activity. Thus, the aim is to achieve a global assessment of the impact of ICTs on the application of these obligations, while contributing an updated definition of their concept, establishing their content, and specifying their characteristics and legal consequences.