Defense rights and the duty of collaboration with the tax administration
Abstract
The possible collision between the right to non-self-incrimination (art. 24 CE) and the obligation to collaborate with the Tax Administration has frequently been revealed. This duty imposes on the taxpayer the requirement to provide data related to his tax obligations (arts. 31 CE y 93.1 Ley General Tributaria).
The conflict arises whether those data obtained under threat of sanction could be used in a subsequent sanctioning procedure. In this work we will analyze the contents of these constitutional values taking into consideration the Constitutional jurisprudence and the jurisprudence of the European Court of Human Rights.
Received: 30 October 2018
Accepted: 21 November 2018
Published online: 27 December 2018
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Last update: 08/02/2022
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