The General Council of the Judiciary and the Tax Agency maintain a close relationship in the areas of training, research and publications. Within the framework of this collaboration, a tax meeting took place in the city of Salamanca on March 30, 31 and April 1.

The presentations addressed current tax issues; for example, verification techniques, verification powers and fundamental rights; rights and options in tax matters or the limits of the retroactive effect of actions arising from the execution of economic-administrative resolutions and judgments of the contentious-administrative order.

Presentations were also devoted to the procedure for dealing with those responsible and those who have succession; the 'late' submission of evidence by the taxpayer; the future prospects of the administrative sanctioning power in the tax field or the taxpayer's guarantees in the field of data protection, big data and the use of algorithms.

The presentations were given by renowned experts from the judiciary, the public prosecutor's office, the state legal profession, the tax authorities and academia.