The Resource La entrada de la Inspección tributaria en los despachos de abogados a la luz de la jurisprudencia del Tribunal Europeo de Derechos Humanos

La entrada de la Inspección tributaria en los despachos de abogados a la luz de la jurisprudencia del Tribunal Europeo de Derechos Humanos

Label
La entrada de la Inspección tributaria en los despachos de abogados a la luz de la jurisprudencia del Tribunal Europeo de Derechos Humanos
Title
La entrada de la Inspección tributaria en los despachos de abogados a la luz de la jurisprudencia del Tribunal Europeo de Derechos Humanos
Creator
Subject
Language
eng
Summary
The entry of the tax inspection in the offices of lawyers in the light of the jurisprudence of the European Court of Human Rights. In recent years the actions of the tax administration have intensified in relation to professional lawyers' offices, both in the area of obtaining information prior to the request of the courts and tribunals or the professional associations, and, above all, in the scope of tax inspection. This paper tries to analyze the guarantees that, especially from the point of view of the professional secrecy of the lawyer, must comply with the entries and records in the law firms. It examines the case law of the European Court of Human Rights, especially in relation to the tax inspection of law firms and concludes by comparing the European jurisprudence with Spanish domestic law
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2019), no. 433 ; p. 41-70
http://library.link/vocab/creatorName
García Martínez, A
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • audit
  • tax adviser
  • professional privilege
  • human rights
  • taxpayer rights
  • procedural tax law
  • domestic tax law
  • ECHR case law
Label
La entrada de la Inspección tributaria en los despachos de abogados a la luz de la jurisprudencia del Tribunal Europeo de Derechos Humanos
Instantiates
Publication
Label
La entrada de la Inspección tributaria en los despachos de abogados a la luz de la jurisprudencia del Tribunal Europeo de Derechos Humanos
Publication

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