Spanish draft report on quality of tax legislation (full text available)

With autorisation of the organisers I am publishing a preview of the Spanish Report on Tax Legislation: Legal Standards, Trends, Challenges to be presented at the international conference in Lotz on 11th October this year.

Full draft text of the Spanish report on quality of tax legislation

Please, feel free to send my your critics and suggestions to improve the final version.

If you are interested in the topic and can read Spanish I would also recommend you to have a look to a inspiring article by Professor Adolfo Martín Jiménez (University of Cádiz): “Legalidad, procedimiento legislativo y calidad de las normas tributarias: aportaciones del Derecho comparado”, Civitas. Revista Española de Derecho Financiero, n.o 147, 2010, pág 691.

Thank you very much and kind regards,

Pedro M. Herrera

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