tasnim455 obiekt przeladowczy
Doczy: 10 Mar 2024 Posty: 1
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Wysany: Nie Mar 10, 2024 11:23 Temat postu: Precautionary protection and the singularities of tax matter |
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The tension between the general regulation of the institutions of administrative law, and contentious-administrative law, and the singularities presented by its transfer to the tax field is the focus of a debate that has already been classic and constant in recent decades. Those of us who are dedicated to Financial and Tax Law with a strong administrative and procedural profile and vocation always remain attentive to the ups and downs of that tension. A tension or dialectic - between the general and the particular, between the common and the special - in which the factors and elements are perceived that always end up, from time to time, conditioning a succession of normative modifications that sometimes seek to exception, qualify in others, the regulation and effects of some consecrated or indisputable institutions beyond tax matters.
Without a doubt, it is necessary to listen to and consider the reasons that drive tax administrations to demand the need to find specific solutions, in response to the Canada Mobile Number List interests and particularities that are at stake and the evolution of pathological situations that may be detected. But I believe that, without a doubt, it is also necessary to consider to what extent the legal rationality of our system can accommodate some of these very unique norms, and whether the redirection of the pathological situations that can be identified requires in any case a response as aggressive as the modification of legal standards when, perhaps, a trial and evaluation of other alternatives - such as a different organization of means and resources, new collaboration practices between bodies, or exercise of active management and quality control policies - could be sufficient to solve the problems.
In short, I believe that it is necessary to understand and recognize the specific problems that arise in the application of the tax system, and provide them with an adequate solution, but I also think that it is necessary to emphasize the prior commitment to testing and evaluating all types of solutions that allow obtaining results, preventing the response from starting with regulatory modifications equivalent to a reduction of guarantees with respect to the common standards of those administered. Necessity, appropriateness and proportionality, in a well-known formula that is far from being rhetorical. We have many examples, but one of them that, in my opinion, deserves special attention these days is the probable modification of some precepts of the General Tax Law that affect the scope and effects of precautionary protection , once the suspension of the act is requested. _________________ Canada Mobile Number List |
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