The Spanish Association of Tax Advisors (AEDAF) and the General Council of the Judiciary met on May 3 at the XIII Tax Congress held in Bilbao to defend the need to implement the intrajudicial conciliation system in the tax field, in order to reduce the burden on the courts after the multiplication of tax procedures.
In the words of the director of the AEDAF congress and president of the Contentious-Administrative Chamber of the Superior Court of Justice of the Valencian Community, Manuel José Baeza: «Propose in a serious and realistic manner how we can proceed to make this resolution option effective now. of conflicts.
For the implementation of this system of intrajudicial mediation in tax cases to be a reality, it is It is necessary for the Tax Treasury to have “political will” to lend themselves to this type of solutions, which could contribute to reducing the number of conflicts that are ordinarily resolved by the courts, according to Baeza in the colloquium.
In the first session of the congress they also delved into the new appeal, “which breaks with the traditional concept” of this type of resources that “some have said was reserved for IBEX 35 companies,” as Baeza stated.
According to your assessment, the modification of this resource will have positive effects, since will provide “greater legal certainty”, although at the same time it entails certain technical difficulties that will need to be resolved.
On the other hand, the president of the AEDAF, José Ignacio Alemany, expressed the concern of professionals in the sector due to “the multiplication of conflicts derived from the tax administration's eagerness to collect taxes,” warning that the judges “no matter how much effort they make, they cannot handle so many claims and appeals.”
This accumulation of lawsuits generates a large number of delays that lengthen the processes and generate “some doubts about the correctness of the sentences that must then be appealed,” raising the question of “whether or not there is Justice in tax issues.”
For his part, the president of the Superior Court of Justice of the Basque Country, Juan Luis Ibarra, expressed as a reflection "the importance of tax law" after the economic and financial crisis that Spain has gone through, "in this time of obsessive sanitation of public accounts.
