New Reverse to the Treasury: the Supreme Rejects Double-Track Settlements
4 Articles
4 Articles
The High Court curbs the abuse of the tax system by prohibiting it from duplicating procedures to punish the taxpayer for the same decision.
The Supreme Court has just declared inadmissible the so-called double-track settlements: those cases in which the Treasury includes in the same administrative act a principal and subsidiary thesis to maintain the tax debt if the first is broken down. The judgement, handed down by the Dispute Chamber, is an endorsement of the legal security of all taxpayers, including those self-employed who are in full inspection or are going to challenge a regu…
The collecting agency announced that it will seek to reverse the judgment of the Court of Appeal of La Serena that described as “illegal” the administrative prosecution of debts that already have civil trials. From the TGR they defend the legality of their actions, ensuring that it is a “mandatory consequence” to recover public funds and not a duplication of actions. The judicial controversy over the mechanisms of recovery of the Credit with Sta…
The institution ruled out the decision of the Court of Appeal as an “important precedent” and defended the legality of its recovery proceedings.
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