The Third Chamber of the Supreme Court, in the recent judgment dated June 3 (Rec 84/2018), has considered an appeal filed against the regulation of costs in the economic-administrative way.
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Salvador Balcells i Iranzo
One of the things Mr. Balcells like most about his job is when you get a safe, legal and fair tax situation for the sake of the taxpayer's tranquility and economy, both in previous structuring and planning, and when certain criteria have to be defended before Tax administration.
As a lawyer, he always try to put himself in the place of the one who asks for advice, so that all the options or alternatives that are considered as solutions, are those that would adopt at a personal level if the interested party is himself.
- Restructuring processes (mergers, splits, exchanges, contributions of branches of activity, ...).
- Procedures for inspection, collection and tax management.
- Resources before the Administration, the economic-administrative Courts and the administrative litigation courts.
- Management of due diligence prior to processes of purchase, acquisition, merger, ...
- Analysis of planning and systems of tax optimization (consolidation taxation, assessment of the application of different tax deductions, possible use of the various existing special regimes, ...)
- Fiscal and accounting closures for the tax period affected
- Study of the combinations of Spanish and Andorran taxation in the field of natural persons and companies and compliance with formal and legal requirements.
The EC has decided to bring Spain before the Court of Justice of the EU to impose disproportionate penalties on Spanish taxpayers by not declaring or doing it extemporaneously, the assets owned in other EU Member States and the EEA.
In recent days the Motivated Opinion that the European Commission addressed to the Kingdom of Spain in February 2017 in relation to model 720 has been made public.