Archivo de la etiqueta: Supreme Court

Tax Advisory Spain: The TGSS pronounces on the registration in the RETA for the self-employed corporate

Freelance corporate clients will be able to enjoy their flat rate if they are registered with RETA

From B Law & Tax we analyze the ruling of the General Treasury of Social Security on the right of self-employed corporate to a flat rate for being registered in the RETA.

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Tax Advisory Spain: The Supreme Court endorses the penalties imposed on taxpayers by the Treasury

El TS permitirá a Hacienda que inicie un asesoramiento de las sanciones fiscales antes de la propia liquidación

From B Law & Tax we analyze the Supreme Court ruling that allows the Treasury to initiate a sanctioning file against taxpayers before the liquidation itself.

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Tax Advisory Spain: Supreme Court rules on authorized home inspections

El Supremo asesora sobre los procedimientos de inspección tributaria cuando hay autorización de entrada al domicilio

From B Law & Tax we analyze the Supreme Court’s Ruling on the procedure for the authorized inspection at home.

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Tax Advisory Spain: The Supreme Court rules on the return of undue income to the Treasury

El Supremo establece los criterios de asesoramiento fiscal para solicitar la devolución de los ingresos indebidos a Hacienda

From B Law & Tax we analyze the Supreme Court’s Ruling that establishes the deadlines for requesting a refund of undue income to the Treasury.

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Tax Advisory Spain: Supreme Court rules on injunction

Hacienda no puede asesorar fiscalmente sobre una providencia de apremio sin resolver el recurso expresamente

From B Law & Tax we analyze the Supreme Court’s ruling on whether or not the Treasury has the power to issue an injunction to an appeal without first resolving it expressly.

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Tax Advisory Spain: The Supreme Court rules on the interruptive effectiveness of VAT

El asesoramiento fiscal de la declaración-resumen anual del IVA puede afectar a la presentación del modelo 390

From B Law & Tax we analyze the Supreme Court’s ruling that cancels the interruptive effectiveness of the annual summary return of the Value Added Tax.

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Tax Advisory Spain: Supreme Court rules on obligation to report on the use of tourist housing

El Supremo aplica la sentencia del TJUE sobre Airbnb para el asesoramiento fiscal de las viviendas turísticas

From B Law & Tax we analyze the Supreme Court’s ruling that annuls art. 54 on the obligation to report the transfer of use of tourist housing and the application of the ruling of the European Court of Justice regarding the «Airbnb case».

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Expatriate Tax Advisory: Supreme Court rules on Form 720 penalty system

El asesoramiento fiscal sobre las sanciones del 720 puede vulnerar la libre circulación de capitales protegida por el Derecho de la UE

From B Law & Tax we analyze the three Supreme Court rulings on the disproportionality of applying the Form 720 sanctioning regime to the free movement of capital protected by European Union law.

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Tax advisory Spain: Is the floor clause null if the user is a real estate agent?

El asesoramiento tributario de la cláusula suelo cambia para los usuarios reconocidos como inmobiliarias

From B Law & Tax we analyze the rulings on the correct application or invalidity of the floor clause for users who are recognized as real estate.

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Tax Advisory Spain: The Supreme Court rules on the limits of enforceability of a tax debt

El Gobierno aprueba un nuevo modelo de asesoramiento fiscal de la deuda tributaria española

From B Law & Tax we analyze the Supreme Court ruling on the appeal in cassation filed by the Region of Murcia regarding the limits to the enforceability of a tax debt when claimed in replacement is not resolved by express resolution.

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