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Tax avoidance in Supreme Court jurisprudence

When presenting this work we should remember that, as defined in its by-laws, the Tax and Competitivity Foundation is committed to research on taxation with the ultimate aim of improving the Spanish tax system and the processes or procedures for the application of taxes. It is clearly assumed that the Spanish tax system is not only identified with the set of rules that make up the tax system, but also includes the practice of applying the different taxes that make up the system, an area in which the Courts play a fundamental role.

In addition, the programme statement made by the Foundation in March 2014 – during the processing of the Tax Reform approved in 2014 and 2015 -, considering that legal certainty is a key element for the improvement of the system, included, among other proposals, the following:

  • to increase legal certainty and reduce litigation,
  • to reduce the existing uncertainty regarding the interpretation of
  • tax regulations,
  • to minimise the insecurity and cost for taxpayers derived from the multiplicity of administrations, rules and interpretations.

Note: “This document has internal and external links to the judicial decisions according to the CENDOJ text, which aim to expand its usefulness as a study and work tool (see page 5)”.