Abstract

MARQUEZ, Analía Soledad. Test and assessment for the Fiscal Court of the Nation Argentina. Rev.Fac.Der [online]. 2015, n.39, pp.119-144. ISSN 0797-8316.

In the framework of the Chair B of Financial and Tax Law we decided to analyze concerning the Test, kinds of testing, test time, offering and production and its assessment by the Tax Court of the Nation Argentina, on the basis of specialized doctrine and jurisprudence of the Administrative court with judicial functions. We will study the different moments of the test, that is to say, production and assessment regarding the types of evidence available to the parties in this instance. That is, it comes to establishing the criteria for evaluation and validation of proof in tax administrative procedural activity, and practical application.

Keywords : function; testing; court; assessment; jurisdiction; classification.

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