The tax identification number, or NIF, is an indispensable element for any company. The cancellation of this number by the Tax Agency is one of the toughest decisions that can be taken against a company. Article 147 of the General Regulations on tax management and inspection actions and procedures has been modified in certain aspects… Continue reading Tax advisor: Situations in which it is possible to revoke the tax ID granted
Tag: precautionary suspension
Tax advisor: Precautionary suspension by the Supreme Court of the second paragraph of article 45.4.b) of RGAT
The Contentious-Administrative Chamber of the Supreme Court has ruled and decided to suspend as a precautionary measure the second paragraph of article 45.4.b) of the RGAT (General Regulation of the actions and procedures for tax management and inspection and for the development of the common rules of the procedures for the application of taxes). The… Continue reading Tax advisor: Precautionary suspension by the Supreme Court of the second paragraph of article 45.4.b) of RGAT