by José Andrés Sánchez Pedroche · cef · tapa blanda · ISBN 9788445412008
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«Forma y materia en derecho financiero y tributario. Incumplimiento de obligaciones formales» is the financial and tax law monograph by José Andrés Sánchez Pedroche, published by CEF in paperback (594 pages, in Spanish).
The book analyses the tension between form and substance in the application of financial and tax law, focusing on jurisprudential and administrative interpretations that give preponderant weight to formal requirements over substantive values. The author examines how failure to comply with formal obligations can lead to the loss of substantive rights, a solution he considers contrary to the principle of proportionality and, ultimately, to common sense, by detaching legal institutions from the whole that gives them meaning.
Work published in 2016 by the Centro de Estudios Financieros (CEF) and part of its Monografías collection.
Recommended for jurists, civil service exam candidates and tax advisory professionals interested in the interpretation and practical application of the tax system.
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