Tax Litigation – Fundamental Concepts

Abstract

In a wide sense, the expression “tax litigation” involves a variety of conflicts, disputes or disagreements related with taxes, fees, duties, excises, tariffs, interests, fines and some other pecuniary contributions. As well, it may im plicate several persons beyond the taxpayer himself, such as heirs, employers, warrantors, members of corporate boards or technical managers.

For this reason, it is assumed that tax litigation it is a very complex issue, both from a subjective and from on objective point of view. On the other hand, it is not easy to expose plainly the concepts, topics and themes involved, since the cultural framework and the solutions adopted within the different legal systems are sometimes quite diverse, being the literal translation inadvisable or even impossible. For these reasons, we choose to explain some basic terms, in order to avoid imprecisions, inaccuracies or misconceptions. 

Keywords: Tax litigation, Taxes, Tax Administration, Tax payers