THE INDEPENDENCE AND IMPARTIALITY OF THE DECISION-MAKER IN TAX ADMINISTRATIVE PROCEEDINGS

Abstract

This article aims to carefully analyze how the independence and impartiality of adjudicators in tax administrative proceedings contribute to the effectiveness of the guarantees of tax justice and legal certainty in the relationships established between Tax Administrations and taxpayers, based on the recognition that tax administrative litigation—particularly within the scope of administrative tax courts—constitutes an instrument for dispute resolution.

Accordingly, the central purpose of this article is to examine the structure of these bodies, the composition of their panels, the methods for appointing adjudicators, and other related factors, demonstrating the extent to which they contribute to the realization of impartiality and decisional autonomy, or, conversely, give rise to concerns regarding the conduct of such adjudicatory authorities. Furthermore, it seeks to demonstrate how the absence of impartial and independent action distorts the purposes of tax administrative proceedings, particularly with regard to the preservation of tax justice and legal certainty. In this context, the research intends to explore the limits and challenges involved in constructing a model of administrative adjudication which, in light of the applicable legal framework and constitutional principles, is capable of mitigating partial judgments and ensuring the functional autonomy of adjudicators.