In tax matters, should legality prevail over justice, or justice over legality?
The Tax Blog of Crónica Tributaria , one more week, publishes an entry on different aspects of taxation. On Wednesday, February 15, an entry written by Marcos Álvarez Suso, Head of the Procedural Support Area of the Financial and Tax Inspection Department of the Tax Agency, was published with the title In tax matters, should legality prevail over justice, or justice over legality?
In the entry, the author reflects on the application of the general principles of law in the tax field, and highlights the special value that, in a democratic society, has the mandate of the legislator contemplated in a legal norm and draws attention to the need to achieve a balance between legality and justice.