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Notificaciones Electrónicas Obligatorias (Neo) En Materia Tributaria

Author

Listed:
  • Luis Manuel Alonso González

    (Universidad de Barcelona)

Abstract

La aplicación extensiva del sistema de notificaciones electrónicas obligatorias (NEO) en el ámbito tributario es un tema polémico que ha suscitado críticas en amplios colectivos de contribuyentes. El análisis de su regulación permite detectar diversas anomalías que afectan a los principios de legalidad, jerarquía normativa, igualdad, proporcionalidad, seguridad jurídica y tutela judicial efectiva. La existencia de un pronunciamiento del Tribunal Supremo que respalda el reglamento regulador no cierra el debate sino que lo eleva al ámbito constitucional.

Suggested Citation

  • Luis Manuel Alonso González, 2013. "Notificaciones Electrónicas Obligatorias (Neo) En Materia Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 149(4), pages 33-66, December.
    • Handle: RePEc:hpe:crotri:y:2013:v:149:i:4:p:33-66
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