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