Resumen

CHECA GONZALEZ, Clemente. Crítica del carácter obligatorio de la vía económico-administrativa en la nueva ley general tributaria españolaCriticism of the obligatory character of the administrative economic procedure in the new general taxation act in Spain. Rev. derecho (Valdivia) [online]. 2004, vol.16, pp. 147-164. ISSN 0718-0950.  doi: 10.4067/S0718-09502004000100007.

The paper contains a critical analysis of the system established in the new Spanish General Taxation Act (LGT) in connection with economic administrative claims, because such law still keeps, against the almost unanimous doctrinal viewpoint, the obligation of the mediation in such claims before passing to the administrative litigious stage, where the most appropriate thing to do, without any doubt, should have been the configuration of the economic-administrative procedure simply as optional, which, unfortunately was not done. We lost an excellent opportunity to adjust our tax system, in connection with appeals and reviews, to the demands derived from Article 24 of the Constitution of Spain.

Palabras clave : economic-administrative claims; effective court tutelage; procedure without undue delays.