Tax Offense Procedures: The Need for Improvement in Expert Impartiality

ERNESTO DÍAZ BARTIEN, Senior Counsel at the International Criminal Court, questions the self-satisfaction of some Spanish legal practitioners regarding Spanish criminal justice, especially in cases of tax offenses. He argues that, in these proceedings, the impartiality and objectivity of experts, particularly those from the Tax Administration, are compromised. The common practice of using tax inspectors who have been involved in the preliminary phases of the investigation as experts in the trial casts doubt on the fairness of the process. Díaz Bartien suggests that reviewing this practice is essential to ensure a fair trial, proposing the creation of an independent department within the Ministry of Finance for expert analysis, avoiding conflicts of interest and ensuring impartiality. This analysis seeks to provoke a change in jurisprudential doctrine to improve justice in tax-related criminal proceedings.