In tax matters, should legality prevail over justice, or justice over legality?
The Fiscal Blog of Crónica Tributaria , for yet another 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? about justice, or justice about 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 norm of legal rank and draws attention to the need to achieve the balance between legality and justice.