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Session four presenting the project on Tax Procedures

The School of Legal Practice of Universidad Complutense and Fundación Impuestos y Competividad jointly organised the fourth and last session to present the work promoted by the Foundation “Current issues concerning tax procedures and proposals for improvement”.

The meeting was opened by Professor Alejandro Zubimendi Cavi, on behalf of the School, and Mr Jose Manuel de Bunes Ibarra, the chair of the Board of Trustees of the Foundation.

The following papers were presented at the meeting:

  • Time in tax procedures: deadlines and statute of limitation. Speaker Mr Pedro Herrera Molina. Professor of Financial and Tax Law (UNED)
  • Burden and temporariness of proof in procedures. Speaker Mr José Ignacio Ruiz Toledano. State Tax Inspector (TEAC)
  • Tension between guarantees and collection in the collection procedure: in particular, precautionary measures and derivative liability. Speaker Mr Juan Manuel Herrero de Egaña Espinosa de los Monteros (Of counsel, DELOITTE)

A round table discussion was subsequently held with the participation, alongside the speakers, of Mr Marcos Alvarez Suso (head of the AEAT Inspection Department Procedural Support Area). Professor Zubimendi Cavia chaired the meeting.

Thanks to the speakers’ generosity, we can access the content of their PRESENTATIONS. In addition, the School of Legal Practice has uploaded the complete video of the session on its website for future viewing (link).

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