The following brief translation is taken from an article published by Vozpopuli:
The Treasury’s conduct leads “the taxpayer, aware of the risk of sanctions, to be forced to surrender the proceedings even if they have solid legal arguments, which violates the principle of equality of arms.”
“It is a pressure mechanism, when the penalty should not be used except as an exceptional resource, nor should the taxpayer be treated as an adversary,” Montero emphasized in the opening lecture of the congress, which focused on “Defense against the Ius Puniendi of Administrative and Criminal Tax Laws: Open Issues.”
“The right to defense is a substantial guarantee. The taxpayer is a subject of law, and there must be a balance between the parties . The Administration acting with legal rigor and respect for fundamental rights would not undermine the effectiveness of tax collection,” Montero emphasized, reviewing the Supreme Court’s case law on this issue.
Asked by the media upon leaving the office about the international law firm that has challenged the Treasury with massive lawsuits over its abuses, he said the firm’s allegations are justified.
Beyond the aggressive advertisements in the international press that the law firm Amsterdam & Partners has been placing since last December with headlines such as “Spanish Pickpockets at Work,” its report, ” The Treasury against the People: Spain and the Beckham Law,” and the presentation last Tuesday by Robert Amsterdam and Christopher Wales denounce the abuse of the Treasury’s sanctioning procedure.