Blog
OECD opens public consultation process on its intra-group services transfer pricing guidelines
The proposed changes are a sign of the adoption of a more flexible approach to the analysis of these intra-group services, based mainly on reasonably foreseeable profits, which could also avoid automatism in tax regularizations. On 1 June, the OECD opened a public consultation process to update its transfer pricing guidelines for intra-group services (Chapter […]
The growing importance of tax residence in our jurisprudence
In recent years, the courts have issued numerous and important resolutions and judgments that we review below, which have been shaping an abundant doctrine on the concepts of center of economic interests, center of vital interests or sporadic absences, or on the value of residence certificates. In recent years, we have witnessed a notable increase […]
Supreme Court: The cost of new construction is not updated for the purposes of Stamp Duty Tax, even if the deed is granted years later
According to the court, the tax regulations are clear in establishing that the taxable base of the Stamp Duty Tax is the real cost value of the new construction that is declared, without mentioning the market value and without providing for update coefficients. In its judgment of 18 May 2026 (appeal 8043/2023), the Supreme Court […]
Domicile entries and tax inspection: the keys to the most recent case law of the Supreme Court
The Supreme Court stresses that the prior information that must be given to the taxpayer on his rights and the terms and scope of the action is not satisfied with the delivery of the informative annex that usually accompanies the communication of initiation of the inspection procedure itself. The Supreme Court has recently issued three […]
The Supreme Court reinforces the principle of legitimate expectations
The court argues that, although the CJEU has ruled that the customs authorities of the country of import are not obliged to accept certificates of origin beyond the period of validity provided for in customs regulations, they must accept such certificates if they have previously exercised their powers of control. The tax authorities have repeatedly […]
The CJEU strengthens control over the refusal of national judicial bodies to refer questions for a preliminary ruling
The court states that courts of last instance must give adequate reasons for their decision not to refer a question for a preliminary ruling, even in the absence of an express request from the parties. In its recent judgment of 24 March 2026 (Case C-767/23), the Court of Justice of the European Union (CJEU) examines […]