WORK AREAS INTERNATIONAL THE FIRM TEAM PRESENT CONTACT WELCOME BENVINGUTS WELCOME Customer access SII access The new criterion of the Central Economic-Administrative Court in cases of expansion of the scope of the Tax Inspection actions. November 3, 2021 Tax In the resolution of the Central Economic-Administrative Court, of September 22, 2021, the Court changes the criterion that it had been applying to date and considers that the breach of the obligation to adjust the scope of the inspection actions constitutes an invalidating defect or noun. The change of criterion is motivated by the jurisprudence of the Supreme Court, which considers that it is inadmissible to order the retroaction of the proceedings when this defect is appreciated, as it is a substantive and not procedural or formal defect. The High Court understands that it is a substantive defect because the absence of an extension agreement and its lack of notification place the taxpayer in a defenseless situation, by preventing them from knowing the elements of the tax obligation that are verified. Ultimately, the doctrine of the Central Economic-Administrative Court and that of the Supreme Court coincide in the need to annul the settlements in which this defect has occurred and, from now on, the Administration will not be able to roll back its actions to the moment in which the extension had to be notified and the extension agreement agreed, nor should the inspection continue and end with a new liquidation. Related posts Tax The deductibility of default interest settled after a verification procedure Tax The public works contractor does not charge VAT to the Administration when it pays compensation for damage repair Tax Exclusion from the special tax regime due to the termination of the employment relationship with Spanish society Tax The modification of the Declared Tax Address can only be opposed to the taxpayer since the agreement to change it is notified. Search form Related areas Fiscal Present Tax The leasing of real estate as an economic activity when its management is carried out by one of the community members. Tax Declaration of unconstitutionality of the calculation of the municipal capital gain. Legal Responsibility of the partners and doctrine of the lifting of the veil. Legal On the relevance of the right of information of the partners. 1 of 5 following > Alerts Legal and tax news month by month. Go to "Alerts" About us Career Newsletters RSS Legal warning Cookies policy Privacy Policy © 2021 ARCO Abogados y Asesores Tributarios, SLP All rights reserved. website by Anaconda Group We use cookies to optimize our website and our service. Cookies policy Accept all Only functional