Tag: derivation of tax liability
The Tax Administration must give individual reasons for the subjective element in order to derive tax liability
04/22/2025
A recent decision of the Regional Economic-Administrative Court of the Principality of Asturias (Spain) insists on the importance of motivating the guilt or negligence of the de facto or de jure directors, in order to derive liability for the infringements committed by the administered company. The General Tax Law (“GTL”) regulates a series of cases […]