Abstract

AUCEJO, Eva Andrés. Alternative Dispute Resolution (ADR) in Spanish and Comparative Tax Law. Proposal for Latin America and Spain. Rev. Derecho Estado [online]. 2016, n.37, pp.3-68. ISSN 0122-9893.  https://doi.org/10.18601/01229893.n37.01.

ABSTRACT The author of this article is in favor of the inclusion of Alternative Dispute Resolution (ADR) systems in tax matters in Spain and in many States of Latin America where the tax litigation is unfortunately a difficult fact to eradicate. The main ADR systems legislated in comparative tax law (US, Germany, France, Britain, Italy, the Netherlands, Sweden and other countries) are analyzed. Finally, the paper contains a proposal to be applicable in Spain and Latin America consisting of legislating three packages of measures to implement ADR in tax matters in the following three stages. Namely: a) prior to the administrative phase, b) administrative phase, c) in judicial phase.

Keywords : Alternative Dispute Resolution; mediation; arbritration; conciliation; administrative agreements; statistics in tax litigation; proceedings with the agreement of the Administration; taxpayer advocate.

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