Archivo de la etiqueta: Supreme Court

International tax advisory: The Supreme Court bets again on international funds

El Supremo vuelve a fallar a favor del asesoramiento fiscal internacional de los fondos Vanguard

From B Law & Tax we analyze the latest decisions of the Supreme Court in favor of international funds for dividends against the Tax Agency.

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Tax advisory Spain: The Supreme Court rules on the extension of effects in a final judgment in the tax field

El asesoramiento tributario de una sentencia firme no necesita de solicitud previa de rectificación de autoliquidación ante la AEAT

From B Law & Tax we analyze the Supreme Court ruling on the extension of effects in a final tax ruling.

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Tax Advisory Spain: The SC decides on the request for rectification of a self-assessment to the Administration

El asesoramiento tributario de una prestación pública de la Seguridad Social quedaría exento del IRPF

From B Law & Tax we analyze the judgment of the Supreme Court on the right of the appellant to the Tax Administration to proceed with the rectification of his personal income tax returns and the returns resulting from that rectification.

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Tax Advisory Spain: The Administration invades the declarative spheres of the jurisdictional bodies

El Tribunal Económico-Administrativo Central se pronuncia sobre asesoría tributaria de responsabilidad solidaria

From B Law & Tax we analyze the Resolution of the Central Economic-Administrative Court on whether the agreement of declaration of joint and several liability by application of the civil jurisprudential doctrine of lifting the veil is in accordance with Law.

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Tax Advisory Spain: The Supreme Court rules on vacation pay

El empleado deberá asesorarse fiscalmente y percibir la retribución correspondiente al período laboral

From B Law & Tax we analyze the judgment of the Supreme Court on the vacation compensation of an employee who has had extended hours during the validity of said vacation.

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Tax Advisory Spain: The Supreme Court issues a ruling on the allowances for personal income tax purposes

El empleador debe acreditar las cantidades abonadas como dietas en el IRPF

From B Law & Tax we analyze the judgment of the Supreme Court on who should be in charge of accrediting the amounts paid for diets not subject to personal income tax.

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Tax Advisory Spain: The Supreme Court rules on the registration fees generated by mortgage transfers

Los gastos de registro relativos al asesoramiento fiscal de transmisiones hipotecarias no se cargarán al prestatario

From B Law & Tax we analyze the Supreme Court decisions on the expenses generated by mortgage transfers.

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Tax Advisory Spain: The Supreme Court rules on forms 190 and 390

La nueva orden tributaria establece que los resúmenes anuales no interrumpen la prescripción

From B Law & Tax we analyze the two judgments of the Supreme Court on whether the annual summaries of forms 390 and 190 on VAT affect the prescription.

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Tax advice Spain The Supreme Court rules on the return of municipal capital gains

El TS afirma en su sentencia que el asesoramiento tributario de este impuesto es inconstitucional

From B Law & Tax we analyze the new ruling of the TS on the applications for the return of municipal capital gains due to the firm settlements of this tax.

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Tax Advisor Spain The Supreme Court modifies the doctrine of form 390

La nueva doctrina de asesoramiento tributario le hará carecer de eficacia interruptiva sobre este modelo

From B Law & Tax we analyze the change of doctrine by the TS on the interruptive efficacy on the annual summary declarations of the 390-form related to VAT.

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