Resumen de Os mecanismos heterocompositivos ante a litixiosidade tributaria: a necesidade de transitar do inmobilismo ao pragmatismo xurídico

Roberto Ignacio Fernández López

• galego

  Os instrumentos extraxudiciais para previr ou resolver conflitos tributarios foron escasamente desenvolvidos pola lexislación española. O presente traballo ten por obxecto analizar as causas que levaron ao actual estado de inmobilismo do Dereito tributario español en materia de arbitraxe, constatar os escasos avances acadados con outras técnicas extraxudiciais orientadas a reducir a conflitividade tributaria para, finalmente, concluir con distintas propostas de lege ferenda tendentes a fomentar a aplicación de tales mecanismos resolutivos de controversias.

• English

  The extrajudicial instruments to anticipate or to solve tax conflicts have been scantily developed by the Spanish legislation. The present paper has for object analyze the reasons that have led to the current condition of immobility of the Spanish Tax law as for arbitration, state the scanty advances obtained with other extrajudicial mechanisms orientated to reducing the tax litigation, finally, to conclude with different offers de lege ferenda tending to promote the application of such decisive mechanisms of controversies.