Add to ORKGThe determination of the taxpayer of the tax on documented legal acts has been a controversial issue since the approval of this tax. Inside the Supreme Court the First Chamber (Civil Matters) and Third Chamber (for Contentious Administrative Proceedings) have been maintaining different theses. In three Sentences of 16, 22 and 23 October, the specialized Section on tax law of the Third Chamber changed his traditional doctrine and decided that the taxpayer was the bank. Three weeks later, the Plenary of the Third Chamber decided to change again and considered the borrower as taxpayer. Finally, the Government has decided to modify the law to establish that the taxpayer is the bank.La determinación del sujeto pasivo del impuesto sobre actos jur...
As you know, the General Tax Law incorporated, as one of its main innovations, a new category of rec...
During the investigation it appears, it sets the power conferred upon the State in the tax year, ref...
El propósito de este artículo es analizar el estado de la cuestión de la financiación de las Comunid...
Spanish Supreme Court of Justice has determined that the Spanish tax administration incurred in an u...
El presente trabajo tiene por objeto analizar, a la luz de la reciente doctrina administrativa y jur...
In the current context, in line with the constant proliferation of fiscal rules, the Spanish Constit...
In the first pronouncement on the field, totally against the stated by the Administration, the Tribu...
The Constitutional Court by decision No. 008-12-SIN-CC resolves to declare the constitutionality of ...
For some time now, it has been observed, in the decisions of the economic-administrative courts, a r...
On February 2016, the Spanish Supreme Court (Contentious-Administrative Area) has submitted eight ru...
El presente análisis jurisprudencial tiene por objeto estudiar la argumentación de la Corte Suprema ...
Law 7/2012 has made very substantial changes to the legal regulations governing the preventative mea...
Tax administrations have sometimes misunderstood the content and scope of the establish taxes power....
The devolution of tax payments based on laws posteriorly void by the Colombian Constitutional Court ...
The practical importance of the correct computation of deadlines for taxation proceedings and the in...
As you know, the General Tax Law incorporated, as one of its main innovations, a new category of rec...
During the investigation it appears, it sets the power conferred upon the State in the tax year, ref...
El propósito de este artículo es analizar el estado de la cuestión de la financiación de las Comunid...
Spanish Supreme Court of Justice has determined that the Spanish tax administration incurred in an u...
El presente trabajo tiene por objeto analizar, a la luz de la reciente doctrina administrativa y jur...
In the current context, in line with the constant proliferation of fiscal rules, the Spanish Constit...
In the first pronouncement on the field, totally against the stated by the Administration, the Tribu...
The Constitutional Court by decision No. 008-12-SIN-CC resolves to declare the constitutionality of ...
For some time now, it has been observed, in the decisions of the economic-administrative courts, a r...
On February 2016, the Spanish Supreme Court (Contentious-Administrative Area) has submitted eight ru...
El presente análisis jurisprudencial tiene por objeto estudiar la argumentación de la Corte Suprema ...
Law 7/2012 has made very substantial changes to the legal regulations governing the preventative mea...
Tax administrations have sometimes misunderstood the content and scope of the establish taxes power....
The devolution of tax payments based on laws posteriorly void by the Colombian Constitutional Court ...
The practical importance of the correct computation of deadlines for taxation proceedings and the in...
As you know, the General Tax Law incorporated, as one of its main innovations, a new category of rec...
During the investigation it appears, it sets the power conferred upon the State in the tax year, ref...
El propósito de este artículo es analizar el estado de la cuestión de la financiación de las Comunid...