According to the provisions of Article 42.1 a) of the General Tax Law (LGT) in relation to its sanctioning nature and respecting the doctrine of the Constitutional Court, there is no other way than to qualify a conduct to persons who cause or have had an active collaboration in the execution of a sanction related… Continue reading Tax advisor: Should the impossibility of automatically suspending the tax debt be limited to the part derived from the penalty?
Tag: derivación
Tax advisor: No derivation of liability can be considered for the mere fact of accepting a dividend distribution.
The Supreme Court determines, in its judgment of February 15, 2023, appeal no. 3001/2021, that the simple fact of accepting the distribution of dividends agreed by the shareholders’ meeting is not sufficient for the factual assumption of the derivation of liability for unlawful acts. It is also necessary to perform an active act, which means… Continue reading Tax advisor: No derivation of liability can be considered for the mere fact of accepting a dividend distribution.