The purpose of this appeal is to determine whether the actions taken against the principal debtor or the person previously liable can have an impact on the interruption of the limitation period for claiming payment from those jointly and severally liable. The State Attorney starts from the fundamental premise that the beginning of the statute… Continue reading Tax advisor: Actions against the principal debtor do not affect the limitation period for claims against jointly and severally liable persons
Tag: statute of limitations
Tax Advisor: The Supreme Court of Navarra determines that the appellant contradicts herself in asserting the statute of limitations to regularize, since she benefited from the reinvestment exemption without correcting it in her tax returns
The Supreme Court of Navarra, in its Ruling of February 14, 2023, examines when the non-compliance with the requirements to apply the deduction for reinvestment of extraordinary profits occurred. According to the Chamber, there is no statute of limitations for the action to regularize the situation once it has been established that the reinvestment was… Continue reading Tax Advisor: The Supreme Court of Navarra determines that the appellant contradicts herself in asserting the statute of limitations to regularize, since she benefited from the reinvestment exemption without correcting it in her tax returns