El principio de indisponibilidad de los tributos y su relación con la transacción tributaria.

Abstract

Nowadays, tax controversies have increased to such an extent that the traditional means of justice are insufficient for the timely resolution of these disputes. In this context, alternative methods of conflict resolution, such as the transaction, appear as suitable tools to end these controversies; although their implementation entails an apparent contradiction with the principle of “non-availability of taxes”. However, adopting a flexible stance on the application of this and other constitutional tax precepts, the implementation of the tax transaction no longer implies a disregard of the “non-availability of taxes” principle, since by legitimizing this mechanism in the domestic tax legislation of each State (with the appropriate limitations and conditions deemed relevant by the legislative body), this and other related principles would be respected, such as the legality and the reservation of the law. Therefore, taxpayers and administrations could reach transactional agreements in total harmony with the legal system.