In its ruling of July 12, 2023, the Superior Court of Justice of Madrid examines whether the challenged decision of the Regional Economic-Administrative Court of Madrid (TEAR) violates the principle of congruence and, in that context, assesses the implications of possible incongruity. The court argues that TEAR bases its resolution on issues related to the… Continue reading Tax advisor: Madrid Court annuls TEAR resolution due to incongruity in accounting case
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Tag: Temporary Solitary Tax
Tax advisor: New Taxes in the Basque Provincial Governments: Temporary Solidarity Tax for Large Fortunes (TSTLF)
The provincial governments of Álava, Bizkaia, and Gipuzkoa have cooperatively drafted the respective preliminary drafts of the Foral Norm for the Temporary Solidarity Tax for Large Fortunes. In this manner, these regional institutions continue to progress in the necessary procedures for integrating this new tax into the tax systems of their respective historical territories and… Continue reading Tax advisor: New Taxes in the Basque Provincial Governments: Temporary Solidarity Tax for Large Fortunes (TSTLF)