The second 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 the Institute for Fiscal Studies.
Alain Cuenca, Director of the Institute for Fiscal Studies, and José Manuel Bunes, as trustee of Fundación Impuestos y Competitividad delivered the opening remarks.
The session included the presentation of three papers prepared by the authors of three chapters of the work which were the focal point of the session:
- Persons involved in the tax application procedures. Specifically, the participation of third parties (parties subject to withholdings, parties charged tax, etc.) [José Manuel Carro KPMG]
- Suitability, succession and concurrence of tax procedures [Tamara Iglesias Cancho, EY Abogados]
- Execution and reiteration of procedures (retroaction, double jeopardy, non bis in idem, interests, reformatio in peius…) [María Muñoz Domínguez, GARRIGUES]
Later, there was a roundtable discussion with the participation of the speakers and Jesús Gendra Rey (Deputy Director of the Management Department of the Tax Administration State Agency – AEAT), with Cristina García-Herrera Blanco, (Head of Studies at the Institute for Fiscal Studies) acting as moderator.
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.