Call for Papers till 30th April


"La prueba en el derecho tributario". 15 November 2024.


The Chair of Legal Culture of the University of Girona organizes the first workshop on evidence in tax law, with the aim of gathering original contributions that analyze aspects related to the formation of the set of elements of judgment, evaluation of evidence and decision-making. decisions on proven facts in the practice and theory of Tax Law.

The workshop will feature the participation of renowned researchers in the field and the program will be completed with a presentation chosen from among the works presented to this call for papers.


We invite academics, researchers and professionals to submit papers that examine practical and theoretical problems of law and evidentiary reasoning in tax matters.

Themes of interest

1.           Rationalist conception of evidence and tax dogmatics on evidence.

2.           Admission, assessment and decision-making on evidentiary matters at the tax office.

3.           Standards of proof within tax procedures and processes.

4.           Distribution of the burden of proof within tax procedures and processes.

5.           Expert evidence on tax matters.

Date and place

The workshop will take place during the 15th of November 2024 at the University of Girona, Spain.  

Instructions for submitting manuscripts

Those interested in participating in the workshop must send their manuscripts before April 30th, 2024 to the email address


Manuscripts may have a maximum length of 15,000 words and a minimum length of 5,000 words and must be linked to the topics of interest of the workshop. These can be written in Spanish, English, Italian or Portuguese. The editing of the articles must follow the rules established for sending contributions to the journal Quaestio Facti (magazine in which the works presented in the workshop will be published). For detailed information about these rules, we suggest visiting the following web link:

The review of the manuscripts will be carried out by a selection committee and the selected author will be notified before May 1, 2024. The author will be invited to present their article in the workshop, for which travel expenses and two nights of lodging in the city of Girona will be covered.

The selection committee may declare the call void.

Contact information

For more information about the workshop, contact our resarcher Víctor García Yzaguirre at