Tag: tax liability
Tax liability after the recent jurisprudence of the Supreme Court
12/16/2025
In various judgments, the Supreme Court insists on the need to prove the guilt of the directors of companies that have committed tax infringements or to inquire into the existence of jointly and severally liable parties before deriving liability to subsidiary liable parties. The Administration has been reacting to the difficulties in the collection of […]
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 […]