The Spanish Supreme Court pronounces on the limits of the Administration when determining qualification, simulation and conflict in the application of the rule. 

The Spanish Supreme Court pronounces on the limits of the Administration when determining qualification, simulation and conflict in the application of the rule.

Tax advisor: The Supreme Court rules that the tax authorities cannot access electronic devices during an inspection except in specific cases and under strict judicial control

The Supreme Court, in a press release on its website, has announced the verdict of its resolution addressing the appeal case 4542/2021. It establishes a precedent that the conditions set forth in the doctrine promulgated by the Supreme Court [Refer to judgments dated October 10, 2019, appeal case No. 2818/2017 (NFJ075314), October 1, 2020, appeal… Continue reading Tax advisor: The Supreme Court rules that the tax authorities cannot access electronic devices during an inspection except in specific cases and under strict judicial control