Análisis jurídico del derecho al secreto profesional del abogado y su posible vulneración por el artículo 102 de la Ley de Régimen Tributario Interno.

Abstract

The main objective of this thesis is determine if the article 102 of the Internal Tax Regime Law, when order to a law firm to inform the tax administration about the use, creation and ownership of companies that are located in a tax haven, violates the right to professional secrecy of the lawyer. In order to solve the legal problem raised in the present work, it was pertinent to address in the first chapter general aspects of the figure of the professional secret of the lawyer, such as various definitions of the professional secret elaborated from different approaches. Likewise, it analyzes the legal background of the figure of professional secrecy, as well as its legal nature and the various theories that seek to specify the source of the obligation to keep the professional secret of the lawyer. In the second chapter we focus on determining if exist a violation of the right to professional secrecy of the lawyer by article 102 of the Internal Tax Regime Law. For this, it was pertinent to analyze the structure of fundamental rights, as well as determine the essential core of the right to professional secrecy of the lawyer. Likewise, in the second chapter we study the possibility of limiting a fundamental right with the objective of reaching the general interest. Finally, it was also addressed the antinomy that exists between article 98 of the Tax Code and article 102 of the Internal Tax Regime Law, determining the mechanisms to resolve the conflict between both articles.