Derecho tributario y del consumidor
Abstract
This article explores the relationship between Tax Law and Consumer Law, two branches thatmay seem at odds but often interact constructively. By examining the Tax Transparency Regime and Resolution 267/2024, the authors identify instances where both fields complement each other in favor of the taxpayer/consumer, as well as cases of direct conflict. The paper argues against viewing legal disciplines as isolated compartments, advocating instead for an integrated legal system where principles overlap. It concludes that, while normative tensions may arise, the challenge lies in balancing competing interests without undermining fundamental rights orlegitimate powers.
Fields of Study & Subjects
Taxation and Legal Issues
European and International Contract Law
Legal and Constitutional Studies
Publication details
- Journal / source
- Revista de Estudio de Derecho Tributario Contabilidad y Auditoría │Universidad Blas Pascal
- Volume
- 3
- Issue
- 3
- Pages
- 71–86
- Publication date
- 29 January 2026