This article starts by analyzing the concept of Due Process and its scope over the administrative procedures. Also, the concept of the Right to Evidence, as an element of Due Process, is explained. Then, an analysis of the relationship between the supervisory procedures and the Due Process is developed, in order to check whether if its requirements are fulfilled by the Public Administration in order to obtain a Valid Evidence after a monitoring or an inspection. Finally, the analysis is focused on the actions of the Peruvian Regulatory Agencies, specifically, during the issuing of an Inspection Report after a Supervisory Procedure. / En primer lugar, se analiza el contenido del derecho fundamental al Debido Proceso y su aplicación en el trámite de los procedimientos administrativos. A continuación, se procede a desarrollar los alcances del derecho a la prueba como elemento integrante del “estándar mínimo” del Debido Proceso. Asimismo, se desarrolla un análisis respecto de la aplicación del Principio de Inmaculación en las actuaciones de supervisión o inspección realizadas por la Administración Pública. Finalmente, nos enfocamos en la aplicación del Principio de Inmaculación durante la realización de las actuaciones administrativas destinadas a la elaboración de las Actas de Supervisión, que son levantadas al momento de la finalización de toda acción de supervisión.

Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...