The Supreme Court has reaffirmed the importance of the principle of proportionality, indicating that it not only guides interpreters of the law in modulating penalties but that legislators must also take it into account when establishing tax penalties. This doctrine may lead to the annulment of penalties by ordinary courts if a lack of proportionality… Continue reading Tax advisor: The Supreme Court and the principle of proportionality as a cornerstone in VAT tax penalties
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Tag: Tax Penalties
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