Author: Abelardo Delgado Pacheco
Supreme Court: The tax verification of statute-barred fiscal years cannot disregard the principle of full regularization
07/30/2024
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
05/07/2024
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 […]
Pages 2 of 2
- 1
- 2