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G. Petrillo: lnterpellation in the Statute or Taxpayers' Rights
6. "Las consultas tributarias" in the "Ley de derechos y garantias de
los contribuyentes"
Before we examine in more detail the principles goveming "Ias consultas
tributarias". it appears opportune to provide a brief oudine of the
contents and structure of the Spanish Statute.
As can be seen from the moti ves stated, the Ley de derechos y garantias
de los contribuyentes (Law 1/1998 of 26th February) answers to the
aim of creating a more balanced relationship between the legai situation
of the Financial Administration and that of the taxpayer with a view to
better performance of their respective obligations. This has brought to an
end a precarious situation due to the lack of any express regulation, in
the fiscal sphere, of the taxpayer's rights and guarantees, in view of the
fact that the Ley Generai Tributaria (Law 230/1963 of 28th December),
solely regards the taxpayers' duties and obligations and the various powers
of the Administration to demand their accomplishment (59). However,
the LDGC (60), as can be seen from the principal criticai comments
devoted to it, appears to have given rise, from the systematic standpoint,
ilar to one another are fonnulated, the FinanciaI Administration may provide a collective
repIy, by means of a circular or resolution, to be published in the "Fiscal Documentation"
site of the Ministry of Finance. The accomplishment of this procedure,
however, will not exempt the Financial Adrninistration from the obligation to infonn
the tax.payer of the actuaI publication and particulars of the circular, resolution or
note, in which the requested interpretational solution is contained.
(59) As regards the "codifying" value, function and nonnative rank of the "Ieyes
generales", reference should be made to the considerations expressed by Rafael Calvo
Ortega, Derecho Tributario (Parte Genera!), Madrid, 2000, pages 57- 58. The author, after
having stated that the "leyes generales" (nonns having the strengh and value of
law), at a systematic level, must be cIassified between constitutional principles and
particular laws regulating a given situation; as regards their codifying nature he remarks
that, if the value to be ascribed to "codification" is that of "systematization",
then the '1eyes generales" are real, genuine codes; but if instead "codification" is interpreted
as meaning the substantial creation of actual aod autonomous bodies of law,
taking the concrete fonn, in sum, of laws having a particular resistance, then to talk
of their "codifying character" would be excessive. 00 the matter of the present functions
of the "Ieyes generales", in substance, it is shown that their fOle is in view of facilitating
the concrete production of laws, also having regard to an improved legislative
economy.
Fernando Pèrez Royo, Derecho Financiero y Tributario, Madrid, 2000, pag.71, identifies
the Ley GeneraI Tributaria as a fundamental step in the codification process in
the fiscal sphere, whiIst at the same time drawing attention to the need for its review.
(60) "Ley de derechos y garantìas de Ios contribuyentes".
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