In this paper, we analyze taxpayers’ rights to have access to artificial intelligence algorithms and formulas that have been used by tax administrations in Latin America. We consider two applications ...of artificial intelligence: in the characterization of taxpayers’ risk and the robotization of tax audit actions. Very little has been described in the literature on how these technologies coexist with taxpayers’ rights, especially in the exercise of their right to defense in administrative and contentious proceedings. The evidence reflects that, although in the countries under study the access to these techniques is not clearly regulated, general principles derived from the fundamental rights declared by each country make it possible to safeguard taxpayers’ right to access this information.
The individual procedures in use in the European community – specifically the offer of participative guaranties in confrontations – are interesting for two reasons: firstly because this type of ...procedure constitutes the most evident example of how the utilization of the expression democratic “deficit”, when referring to the European community, is neither always correct not does it picture all the procedural typologies. It is therefore undeniable that, for the European community, there is imprecision in the term to refer to the endo-procedural guaranties, but such imprecision preserves mainly the collective procedures, whereas the interested parties have no way to bring the administration choices together. In the individual procedures, on the other hand, the contrary assertion is fully acknowledged. A second reason of interest derives from the reading of the jurisprudence built in matter. Substantially, this type of procedure is the one in which, for the first time, European judges stated the existence of rights (in this case, the right to contrary assertion with decisory administration) directly at supranational level. European citizens and companies saw the acknowledgment of the possibility to address directly the Court of Justice or the Court of First Instance, without needing to go through the national judges. This acknowledgment is equivalent to an officialization of the integrated nature of the communitary order. Three procedural typologies will be examined: the first is the one related to the competition procedures, which constitute the first type of procedure in which the participative right of the companies (and in some cases, of the individuals) is acknowledged. The second procedural typology is the one related to the export procedures. The third one, finally, is the one related to the anti-dumping procedures. In the latter, judges frequently resume the merit of the decisions taken on the themes of competition, expanding it to the several and new typical facts. In the course of the article, which follows the above mentioned sequence, the main differences between the hypotheses will be clarified, and the most important contents of the sentences will be highlighted.Le procedure individuali operanti nella comunità europea – ed in particolare l’offerta delle garanzie partecipative nei confronti delle parti private da esse coinvolte – sono interessanti per due ordini di ragioni. Anzitutto perché questo genere di procedure costituiscono l’esempio più evidente di come l’utilizzo dell'espressione deficit democratico, se riferita alla comunità europea, non sempre è corretta e non sempre fotografa tutte le tipologie procedurali. È innegabile, infatti, che vi sia una deficitarietà in termini di garanzie endoprocedimentali, ma questa riguarda piuttosto le procedure collettive, laddove le parti interessate non hanno modo di vincolare le scelte dell’amministrazione. Nelle procedure individuali, invece, il contraddittorio è pienamente riconosciuto. Un secondo motivo di interesse deriva dalla lettura della nutrita giurisprudenza in materia. In sostanza, questo genere di procedure sono quelle in cui per la prima volta i giudici europei hanno affermato l'esistenza di diritti (nel caso di specie: del diritto al contraddittorio con l’amministrazione decidente) direttamente a livello sovranazionale. I cittadini europei e le imprese hanno visto riconoscrsi la possibilità di rivolgersi direttamente alla Corte di giustizia o al Tribunale di primo grado, senza dover passare necessariamente attraverso i propri giudici nazionali. Questo riconoscimento è equivalso ad una ufficializzazione della natura integrata dell’ordinamento comunitario. Verranno esaminate tre tipologie procedurali. La prima è quella relativa alle procedure concorrenziali, che costituisce il primo genere di procedura in cui i diritti partecipativi delle imprese (e, in alcuni casi dei privati) sono stati riconosciuti. La seconda tipologia procedurale è quella relativa alle procedure in tema di esportazioni. La terza, infine, è quella relativa alle procedure anti-dumping. In questo ultimo caso i giudici hanno spesso ripreso il merito delle decisioni emesse in tema di concorrenza, estendendolo alle diverse e nuove fattispecie. Nel corso della trattazione, che segue l’ordine appena esposto, verranno messe in luce anche le principali differenze tra le tre ipotesi e sottolineato il contenuto delle sentenze più importanti.
The article deals with the historical path of the emergence and development of the legal rules governing the procedural status of a suspect in the criminal procedure. The author puts forward the ...proposal to amend the Criminal Procedure Code of the Russian Federation.
The right to defense as a social value is necessary for any social environment, and the arising of its elements during various stages of civilization has witnessed a visible progress, considering ...that nowadays the acknowledgement of the right to defense is a common denominator in all procedural systems of democratic states; and this also derives from the fact that states are covenanters to international documents expressly consecrating this right. This article aims to examine the provisions of main international instruments guaranteeing the right to defense and to present relevant aspects of the ECHR jurisprudence meant to express the requirement of compliance with the essential guarantees implied by that right.
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