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Tax Newsletter - May 2019 | Rulings
Tax Newsletter - May 2019 | Decisions
Tax Newsletter - May 2019 | Judgments
Awarded judicial costs are only taxable over and above the cost of the fees of a lawyer and court procedural representative
A decision by Murcia Regional Economic Administrative Tribunal (TEAR) concluded that the capital gain obtained from collecting the legal costs received by the successful party in a lawsuit must be calculated by reducing the received…
Tax Newsletter - May 2019
International Tax Review names Garrigues Tax Firm of the Year in Spain and Portugal
Garrigues has been doubly recognized as Tax Firm of the Year in Spain and Portugal. The firm collected the honors bestowed by International Tax Review (ITR) at the European Tax Awards held yesterday in London. These prestigious…
Tax Newsletter - April 2019 | Miscellaneous
Tax Newsletter - April 2019 | Legislation
Tax Newsletter - April 2019 | Decisions
Tax Newsletter - April 2019 | Judgments
Once the liquidation phase has begun administrative enforcement actions cannot be taken to collect pre-insolvency claims
Under article 55 of the Spanish Insolvency Law, it is not allowed after the insolvency order to take individual enforcement action or initiate tax or administrative enforced collection proceedings against the debtor’s property; although until…
Transfer pricing: it is not correct to adjust results to the median when there are no comparability defects
In a particularly significant judgment on the subject of transfer pricing handed down on March 6, 2019, the National Appellate Court concluded on economic comparability analyses, and in particular, on selection of the point in the range of values…