The High Court of Justice of Catalonia examines whether the principle of “reformatio in peius” has been violated due to the decision issued by the Regional Economic-Administrative Court of Catalonia (TEAR). The plaintiff argues that the TEAR’s decision is inconsistent in annulling the entity’s corporate income tax settlement in relation to the eliminated expenses. This… Continue reading Tax advisor: The TEAR of Catalonia violates the “reformatio in peius” principle, harming the claimants, especially the entity that did not challenge certain liquidation agreements