La revelación de los comparables en los procesos de determinación tributaria aduanera como presupuesto para garantizar el derecho a la defensa de los contribuyentes.

Abstract

The main objective of this paper is to determine whether the revelation of comparables used for the valuation of goods, within the customs tax determination processes, constitutes a basis for the right to defense of importers, as taxpayers. In order to solve the legal problem stated in this paper, it was pertinent to review in the First Chapter general considerations of the determination power and its specialty in customs matters. Likewise, the methods of valuation of goods, used by the Customs Administration when carrying out a tax determination act, are analyzed, and the scope of the right to defense is studied in terms of its guarantee of motivation of the administrative acts. The Second Chapter reviews the arguments provided in the tax determination acts issued by the Customs Authority regarding the rejection of the methods of valuation of goods, as well as those used to apply them. It also analyzes the judicial decisions issued as a result of the appeals filed by the taxpayers, and the Resolution issued by the Customs Authority in this regard.