"From a regulatory perspective, the Court's high level of specialization in tax matters should be taken advantage of and, in this sense, it should collaborate within its sphere of competence in tax reform projects.
When asked with what expectations he assumed the position of President of the Tax Court, he said: Without a doubt, a large part of my professional life was linked to the Tax Court of the Nation. I joined it in 1980 as "reporter" of the 1st Nomination and from 1982 to 1992 I was the Clerk of the Court. After five years in the Judiciary, in 1997, after a previous competition of antecedents, I was appointed as a member with tax competence. You can imagine that my appointment to the Presidency is a source of pride and I take it as a real challenge. I believe that there is a long way to go, many objectives to achieve.
I sincerely hope to be able to contribute something to its institutional strengthening, since what it is precisely about is to disseminate the very important contribution that the organization I preside makes to legal security and the right to defense. In this regard, what are the objectives and goals that it intends to achieve? One of the first measures that I have taken was to prepare, after a diagnosis, a comprehensive action plan, with clear, specific, and realistic objectives, many of which are already in the process of being implemented.
In terms of human and material resources, I believe that it is essential to integrate the functional plant at all levels into the current structure, with a feasible readjustment. It is also important to update its computer park with the latest generation equipment, its networking, access to databases, information to third parties via the Internet and for the consultation of files by taxpayers and professionals acting before these courts through this means. No less important is to define a new seat for the Court, with the purpose of granting permanence and stability to the institution. Lastly, it is desirable to achieve a comprehensive reform of the structure that allows an effective distribution of human resources according to the missions and functions assigned to each substantive unit.
From a regulatory perspective, the Court's high level of specialization in tax matters should be taken advantage of and, in this sense, it should collaborate within its sphere of competence in tax reform projects, propose those legal modifications related to the tax procedure and, in order to the procedure, promote those reforms that tend to achieve speed and efficiency in the process. In this sense, it is essential that the Court have permanent delegations in the interior of the country, an old desire that will be addressed with all energy. A true federal Court.
Another sphere of action is the institutional aspect, seeking to improve staff through the development of training courses.
Finally, the function of the Court must be widely disseminated, in such a way as to allow access to its courts to all citizens without restrictions. And this task of dissemination must be carried out with special emphasis, as I pointed out earlier, on the interior of our country. What is your opinion regarding the reform project that promotes Chambers with joint jurisdiction, that is, tax and customs? On more than one occasion I have been asked about it. Beyond the fact that I did not participate in any working group that studied this issue, I believe that a reform to Title II of Law 11683 must necessarily be addressed with the examination of Title I, that is, in a global manner, in order to avoid the pernicious practice of unsystematic reforms. Currently, this important comprehensive reform is under consideration by the Fiscal Cabinet "that I am a member of - so I understand that the issue that motivates the question must be addressed by said Cabinet, in which the opinions of different specialists converge.
In any case, let me add that a reform of such importance must necessarily be linked to the reform of the structure of the Tax Court.
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