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Tag: tax period

Tax advisor: Proven facts in a criminal judgment do not bind the Contentious-Administrative Courts unless they relate to the same tax period

The contested judgment rejected the taxpayer’s appeal against Wealth Tax (IP) assessments and penalties for the 2005 tax year. This was done without considering the information contained in the criminal judgment, mainly due to the fact that these were different tax years. The judgment concluded, after evaluating the evidence, that the taxpayer was resident in… Continue reading Tax advisor: Proven facts in a criminal judgment do not bind the Contentious-Administrative Courts unless they relate to the same tax period

Tax advisor: Sending burofaxes expressing disagreement with the management of the company after reviewed tax periods does not change the liability of a member of the Board of Directors

The High Court of Justice of Extremadura determines that sending burofaxes expressing disagreement with the management of the company does not exempt the liability of a member of the Board of Directors, even when they are sent after the tax periods in question. In the case under review, the Administration attributed subsidiary liability to the… Continue reading Tax advisor: Sending burofaxes expressing disagreement with the management of the company after reviewed tax periods does not change the liability of a member of the Board of Directors