Communication of tributary data in a competent organ on the subject of discipline of market

Possible contradiction between the tributary law and the law about discipline of the market and defense of the consumers and of the users. To reconcile them it is necessary to have present that the cession of data is a performance that limits fundamental right l’exercici d’un and therefore, s’ha d’analitzar in a restrictive way and considering suitably the interests that justify it. It is concluded that the access to tributary information has to have subsidiary character and only to take place to fault d’altres forms d’obtenció of the necessary information.