The taxpayer’s right to electronic communication with the tax authorities
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| Format: | Artículo científico |
| Sprache: | en |
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Universitat Oberta de Catalunya
2015
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| _version_ | 1876430577590075392 |
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| author | Rafael Oliver Cuello |
| author_facet | Rafael Oliver Cuello |
| contents | The taxpayer’s right to electronic communication with the tax authorities Rafael Oliver Cuello Derecho rights Taxation taxpayers tax authorities electronic administration Under Spanish legislation, Law 11/2007, of 22 nd June, on citizens’ electronic access to public services, establishes their relationship with the government through electronic means as a citizens’ right and as a correlative duty for the public authorities to be equipped with the necessary electronic equipment and systems to enable this right to be exercised. The acknowledgement of this right and the corresponding duties are thus the cornerstone of this law. Law 58/2003, of 17 th December, which approves the General Tax Law (the Spanish taxation code) does not acknowledge this right for taxpayers, thereby making this the main change introduced by Law 11/2007. However, it must also be noted that the General Tax Law did acknowledge most of the rights and guarantees now provided under Law 11/2007. Furthermore, some of those already acknowledged in the latter can be traced back to regulations stipulated in the former. In addition, it is clear that there is a supplementary application of Law 11/2007 for issues not governed by the General Tax Law. 2015 artículo científico 1699-8154 https://www.redalyc.org/articulo.oa?id=78844233002 en http://www.redalyc.org/revista.oa?id=788 IDP. Revista de Internet, Derecho y Política application/pdf Universitat Oberta de Catalunya IDP. Revista de Internet, Derecho y Política (España) Num.21 |
| format | Artículo científico |
| id | redalyc_78844233002 |
| institution | Redalyc |
| language | en |
| publishDate | 2015 |
| publisher | Universitat Oberta de Catalunya |
| spellingShingle | The taxpayer’s right to electronic communication with the tax authorities Rafael Oliver Cuello Derecho rights Taxation taxpayers tax authorities electronic administration The taxpayer’s right to electronic communication with the tax authorities Rafael Oliver Cuello Derecho rights Taxation taxpayers tax authorities electronic administration Under Spanish legislation, Law 11/2007, of 22 nd June, on citizens’ electronic access to public services, establishes their relationship with the government through electronic means as a citizens’ right and as a correlative duty for the public authorities to be equipped with the necessary electronic equipment and systems to enable this right to be exercised. The acknowledgement of this right and the corresponding duties are thus the cornerstone of this law. Law 58/2003, of 17 th December, which approves the General Tax Law (the Spanish taxation code) does not acknowledge this right for taxpayers, thereby making this the main change introduced by Law 11/2007. However, it must also be noted that the General Tax Law did acknowledge most of the rights and guarantees now provided under Law 11/2007. Furthermore, some of those already acknowledged in the latter can be traced back to regulations stipulated in the former. In addition, it is clear that there is a supplementary application of Law 11/2007 for issues not governed by the General Tax Law. 2015 artículo científico 1699-8154 https://www.redalyc.org/articulo.oa?id=78844233002 en http://www.redalyc.org/revista.oa?id=788 IDP. Revista de Internet, Derecho y Política application/pdf Universitat Oberta de Catalunya IDP. Revista de Internet, Derecho y Política (España) Num.21 |
| title | The taxpayer’s right to electronic communication with the tax authorities |
| topic | Derecho rights Taxation taxpayers tax authorities electronic administration |
| url | https://www.redalyc.org/articulo.oa?id=78844233002 |