Tag: Tax inspections
Domicile entries and tax inspection: the keys to the most recent case law of the Supreme Court
05/26/2026
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 […]
This is the Artificial Intelligence Strategy in the Strategic Plan of the Tax Agency
04/23/2024
The 2024-2027 Strategic Plan establishes the principles that should guide the use of Artificial Intelligence for the prevention and fight against tax fraud. However, there is a lack of express references to taxpayers’ rights and principles (such as transparency and proportionality, or the principle of non-discrimination) that are widely recognized and whose protection is essential […]