Tag: subsidiary liability

Tax advisor: The Supreme Court rules that the subsidiary liability under Article 43.1.a) of the LGT has a punitive nature

In its recent ruling on October 2, 2023, the Supreme Court has declared the following doctrine: “1. The subsidiary tax liability under Article 43.1.a) of the LGT has a punitive nature. Such punitive nature does not prevent the legislator, within constitutional limits, from modulating the inapplicability regime of punitive acts, including those based on the… Continue reading Tax advisor: The Supreme Court rules that the subsidiary liability under Article 43.1.a) of the LGT has a punitive nature

Tax advisor: It is not correct to attribute subsidiary liability directly linked to the infringement when there is no infringement in which the directors of the company have participated

The basis on which subsidiary liability is attributed to the directors is the existence of a tax infringement committed by the company in which they have participated. However, when the tax infringement is annulled, in this case due to the lack of motivation of the culpability, the necessary requirement for the derivation of liability to… Continue reading Tax advisor: It is not correct to attribute subsidiary liability directly linked to the infringement when there is no infringement in which the directors of the company have participated