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\nThe Aedaf denounces that the Treasury adjusts them to pressure the taxpayer<\/h2>\n<\/blockquote>\n
The Treasury Inspection should not simultaneously or in parallel initiate a sanctioning procedure with another inspector to prevent the first from being time-barred, as determined by the Supreme Court in a ruling of July 10, 2019.<\/p>\n
The Spanish Association of Tax Advisors (Aedaf) had been denouncing that the initiation of both procedures, by the same inspection team, was used to force some type of taxpayer compliance with the proposed settlement.<\/p>\n
Thus, the High Court establishes that "the tax sanctioning procedure cannot be interrupted as a consequence of the paralysis of the inspection procedure on which it is based."<\/p>\n
The ruling declares article 25.4 of the General Regulation of the Tax Penalty Regime (RRST) null and void, through its reform introduced in Royal Decree 1072\/2017, of December 29.<\/p>\n
This is the third ruling by the High Court in which it agrees with the Aedaf and annuls a part of the RD that modifies one of the tax regulations. In the first of the rulings it referred to the Administrative Review Regulation (RRVA) and in the remaining two to the RRST.<\/p>\n
The rapporteur, Judge Toledano Cantero, concludes that there is no legal authorization for the Regulation in this field, since his interpretation of article 104.2 of the General Tax Law (LGT) "would mean subjecting the sanctioning procedure to the course of an inspection procedure when the will of the legislator, and this is indisputable, was to make the sanctioner completely independent with respect to other tax procedures such as inspection.<\/p>\n
The magistrate says that the "relevance of the inspection procedure in the exercise of the sanctioning power is perfectly accommodated in the legal scheme by the simple rule of not starting it until the completion of the inspection procedure, as provided in article 209.2 of the LGT, which grants a maximum period of three months to do so, which seems more than enough.<\/p>\n
Calculation of the maximum term<\/h2>\n
On the other hand, in its ruling of June 17, 2019, of which Judge Dimitry Berberoff is the rapporteur, the High Court determines that the calculation of the maximum duration of the tax penalty procedure, currently set at six months, is computed from the notification of the communication of initiation of said procedure, a day of notification that is excluded from the calculation, and ends on the same day of the final month, or on the last day of said final month if there is no day equivalent to that of the notification of the initiation communication.<\/p>\n
Meanwhile, in the first sentence presented by the Aedaf, under the legal defense of Esa\u00fa Alarc\u00f3n -lawyer of Gibernau Asesores-, the appeals before the Economic-Administrative Courts (TEA) will no longer pay costs as a consequence of their annulment by the TS, of the regulatory article that regulated them, considering that instead of costs it is really about the collection of fees in a procedure that should be free.<\/p>\n
The rapporteur, Judge Montero Fern\u00e1ndez, estimates that the 2017 reform quantifies the amount "in a general and abstract manner" by separating it from the procedure from which the expenses to be borne arise and dispensing with them, since by disconnecting it from the costs of the procedure , "it makes him lose his true nature."<\/p>\n
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The Aedaf denounces that the Treasury adjusts them to put pressure on the taxpayer The Treasury Inspection should not simultaneously or in step with another inspector to prevent the first one from expiring, as determined by the Supreme Court in a ruling of July 10, 2019. The Spanish Association of Tax Advisors [\u2026]<\/p>","protected":false},"author":2,"featured_media":119712,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-119707","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/119707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=119707"}],"version-history":[{"count":4,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/119707\/revisions"}],"predecessor-version":[{"id":119714,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/119707\/revisions\/119714"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media\/119712"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=119707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=119707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=119707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}