The Chair of Legal Culture of the University of Girona organizes the first workshop on evidence in tax law, with the aim of gathering original contributions that analyze aspects related to the formation of the set of elements of judgment, evaluation of evidence and decision-making. decisions on proven facts in the practice and theory of Tax Law.
The workshop will feature the participation of renowned researchers in the field and the program will be completed with a presentation chosen from among the works presented to this call for papers.
We invite academics, researchers and professionals to submit papers that examine practical and theoretical problems of law and evidentiary reasoning in tax matters.
Themes of interest
1. Rationalist conception of evidence and tax dogmatics on evidence.
2. Admission, assessment and decision-making on evidentiary matters at the tax office.
3. Standards of proof within tax procedures and processes.
4. Distribution of the burden of proof within tax procedures and processes.
5. Expert evidence on tax matters.
Date and place
The workshop will take place during the 15th of November 2024 at the University of Girona, Spain.
