Tag: court ruling

The Spanish Supreme Court prevents the Spanish Tax Authorities from using criminal proceedings to investigate prescribed tax years

The Spanish Supreme Court prevents the Spanish Tax Authorities from using criminal proceedings to investigate prescribed tax years.

Scope of the Constitutional Court’s Judgment Declaring Partial Annulment of Royal Decree-Law 3/2016

The Constitutional Court has declared the unconstitutionality of various provisions contained in the Corporate Income Tax Law, which restricted the offsetting of negative taxable bases, as well as deductions to prevent double taxation, and also required the reversal of losses from depreciated holdings previously deducted in prior fiscal years. These measures, incorporated through Royal Decree-Law… Continue reading Scope of the Constitutional Court’s Judgment Declaring Partial Annulment of Royal Decree-Law 3/2016