Post by account_disabled on Feb 15, 2024 8:54:15 GMT
From his point of view, “ the disproportion of weapons between the Treasury and taxpayers is notable , especially in the inspection phase and when the matter becomes litigation. At an international level, initiatives such as BEPS have sought that balance between both parties and opted for arbitration because it was known that these supranational rules were going to generate conflict: Countries like Portugal have incorporated it and are seeing the benefits of using it.”
In this context, Gracia recalls how on some occasions there has been talk of creating an extrajudicial conflict resolution system between the Treasury and taxpayers toLas Vegas Email List resolve certain issues in a more expedited and amicable manner. “We have presented it in AEDAF to streamline the litigation processes. There are many issues that could be resolved through mediation or arbitration. The CGPJ also proposed it as an element prior to the resolution of the judicial process, but it has not yet come to fruition.”
From his point of view, “with this initiative a lot of work would be avoided for the courts and many of these issues could be resolved through mediation between the Tax Agency's lawyers and the taxpayer's tax advisors. It would be a way to relieve the courts and generate that legal security that we must provide as a country from our Tax Administration.”
Along with this, AEDAF demands two independent judicial instances , “because the Administrative Economic Courts are not independent as the CJEU has recently said due to their close relationship with the Ministry of Finance. This dependency does no good for legal certainty. Three years have passed since the CJEU ruling in the Santander case and we still do not have a response from the Ministry of Finance on these issues to improve that independence.”
For this expert, “the lack of rights of Spanish taxpayers in their relationship with the Tax Agency is important. The last Taxpayer Defense Law is from 25 years ago. In that period of time, no less than three Anti-Fraud Laws have been created, some of which dismantle Supreme Court jurisprudence that recognized taxpayer rights.”
In this context, Gracia recalls how on some occasions there has been talk of creating an extrajudicial conflict resolution system between the Treasury and taxpayers toLas Vegas Email List resolve certain issues in a more expedited and amicable manner. “We have presented it in AEDAF to streamline the litigation processes. There are many issues that could be resolved through mediation or arbitration. The CGPJ also proposed it as an element prior to the resolution of the judicial process, but it has not yet come to fruition.”
From his point of view, “with this initiative a lot of work would be avoided for the courts and many of these issues could be resolved through mediation between the Tax Agency's lawyers and the taxpayer's tax advisors. It would be a way to relieve the courts and generate that legal security that we must provide as a country from our Tax Administration.”
Along with this, AEDAF demands two independent judicial instances , “because the Administrative Economic Courts are not independent as the CJEU has recently said due to their close relationship with the Ministry of Finance. This dependency does no good for legal certainty. Three years have passed since the CJEU ruling in the Santander case and we still do not have a response from the Ministry of Finance on these issues to improve that independence.”
For this expert, “the lack of rights of Spanish taxpayers in their relationship with the Tax Agency is important. The last Taxpayer Defense Law is from 25 years ago. In that period of time, no less than three Anti-Fraud Laws have been created, some of which dismantle Supreme Court jurisprudence that recognized taxpayer rights.”
