Author: Abelardo Delgado Pacheco
New developments on lawyer-client privilege in CJEU case law
In our last blog entry, we mentioned that the CJEU could clarify or refine its doctrine on professional secrecy in its upcoming ruling on case C-432/23, Ordre des Avocats du Barreau de Luxembourg. This anticipated judgment was issued on September 26, 2024. The release of this new ruling merits our immediate attention. The preliminary question […]
Lawyers’ Professional Secrecy in recent CJEU Jurisprudence
The CJEU has concluded that the reporting obligations established in the DAC are invalid insofar as they affect lawyers’ professional secrecy, as this guarantees the right to privacy and respect for clients’ private lives. However, it clarifies that the exemption from these obligations does not extend to tax advisors who are not lawyers. The Court […]
Supreme Court: The tax verification of statute-barred fiscal years cannot disregard the principle of full regularization
The Spanish Supreme Court has concluded that when the Tax Administration verifies credits generated in prescribed fiscal years, it must do so in accordance with the principle of complete regularization. This means that if it rejects the deductibility of certain expenses, it must also eliminate the taxation of income linked to them. The Court also […]
What is the procedural logic of the so-called double shot in the tax area
Following two recent Supreme Court rulings that support the right of the Administration to review tax obligations for a second time when the administrative act issued in the first place has been annulled, it is worth reflecting on the limits of this double shot. There are issues in the application of the tax system that […]