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Tax application procedures

The first presentation session of the latest work of Fundación Impuestos y Competitividad, “Current issues concerning tax application procedures and proposals for improvement,” took place at the headquarters of ICAM (the Madrid Bar Association).

Gabriel Casado Ollero, chair of the Tax Law Section of ICAM and Maximino Linares Gil, as trustee of Fundación Impuestos y Competitividad, delivered the opening remarks.

The session included a general presentation of the work by Maximino Linares Gil (EY), project co-ordinator, as well as a roundtable formed by Marcos Alvarez Suso, from the Inspectorate Department of AEAT (Tax Administration State Agency) and the authors of the three chapters which were the focal point of the session:

  • Mr Juan Antonio Cívico (Baker McKenzie), author of the chapter “Certain defining features of the current tax procedure: the generalisation of self-assessment and myriad of tax administrations”.
  • Mr Jaume Cornudella Marqués (PwC), author of the chapter “Procedure and full regularisation”.
  • Mr Miguel Cremades Schulz (Uría Menéndez), author of the chapter “Current problems of voluntary regularisation under the self-assessment system”.

These matters, along with certain general considerations on the work in particular, were addressed in a free-flowing discussion, with the cross-participation of all the members of the table. Likewise, special emphasis was placed on upholding legal certainty for persons subject to the jurisdiction of an administrative authority and the efficiency of administrative action, principles which should take centre stage within the scope of the tax procedure in accordance with the conclusions of the work presented.

It was underscored, at all times, that the commitments undertaken by the Recovery, Transformation and Resilience Plan, in its component 27, and the statements contained in the White Paper on Tax Reform in regard to “Compliance and Tax Administration” –and need for change that it suggests – should entail, in the near future, an actual possibility for review and improvement of the legislation governing these matters, contributing to foster voluntary tax compliance and a decrease in the volume of disputes.

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