Evaluation of tax evidence, limits on administrative discretion, and proper assessment of technical evidence

Abstract

This article analyzes the evaluation of evidence in tax matters and the limits on administrative discretion regarding technical evidence. Based on doctrine and case law from the Constitutional Court, Supreme Court, and Tax Court, it examines the obligation to conduct a joint, reasoned, and properly motivated assessment of the evidence submitted by taxpayers.

Likewise, the article develops the requirement that any objection or rejection of technical evidence must be supported by objective and specialized criteria, avoiding arbitrary decisions or subjective assessments. Finally, the authors conclude that the comprehensive evaluation of evidence constitutes an essential standard to guarantee due process, the search for material truth, and the legitimacy of tax decisions.