ANALYSIS OF THE CONCEALMENT OF DOCUMENTS AND THE LACK OF MOTIVATION IN TAX ASSESSMENTS IN THE PERSPECTIVE OF THE DUE PROCESS OF LAW

Abstract

In the context of determining the law of the State to maintain its structure, it is not allowed to apply the rules and guarantees provided for in the legal system, especially in the Tax System. Omission to motivation in tax entries and assessments is presented as the guarantee of legal certainty and legality to which it is subject the Public Administration. This article aims to examine the concealment of documents and the validation of acts of tax entries, in order to prevent some conceptions about the tax process and the legality in tax matters. It is proposed to analyze the national legislation and the case law of the duty to motivate the fiscal year and the consequences of not observing it. It is concluded that the act of posting tax credits that omits documents to the tax-payer is abusive, due to arbitrariness and lack of criteria, resulting in an obligation to qualify the right.