El asesor fiscal ante las dificultades en la defensa de las pretensiones de los contribuyentes: la dilación de los procedimientos en general y la limitación del acceso a la casación

Abstract

The growing trend existing today to create legislation leads to an increased tax burden on its direct (economic effort of taxpayers) and indirect aspects (creating formal obligations of all kinds). This work ains at trying to bring some reflections that become a generally accepted fact: the taxpayer’s situation, that extends to the professionals who assist the tax payer when they have to defend their positions in case of divergence of opinion with the tax authorities. Specifically, it is to highlight some of the difficulties in challenging acts of tax nature because of the obstacles that the system gets in the way.