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The tax system is one of the pillars of democratic societies. For this reason, the preparation of tax regulations requires the highest standards of technical correctness, from very different angles. A correct normative technique prevents future conflicts, endows the system with legitimacy and allows to cover the need for certainty and predictability, giving body to the principle of legal certainty.
Tax System in Spain
Preparation of regulations in the tax field
Conflict in the application and interpretation of the tax regulation
At this stage, the group continues to meet with the objective of trying to define a strategy that helps reduce conflict in tax matters, with a very broad approach, starting from the regulatory aspects until reaching the applications and ending with the review mechanisms. Amplitude that must also be transferred to the subjective scope of the study, which must be extended to taxpayers, tax administration and tax intermediaries.
This group is working on drawing up some conclusions that will soon be published in Fide.
- Certainty in the interpretation of tax regulations
- Improved incentives for voluntary regularization
- The application of taxes: conflict resolution during the procedure
- The application of taxes: the Tax Administration
- The application of taxes: the role of fiscal intermediaries
- The administrative review of tax acts
- The contentious-administrative review
- Collection procedure
- The generation of conflicts in the execution phase
- Conflicts of the sanctioning regime
- Conflict in regional and local taxes: particularities and state of the matter
The analysis of this Working Group focused on the competence of the State, without prejudice to the fact that the conclusions can be applied, with nuances, at the regional and local levels. During 2016 and until the presentation of the conclusions document on April 3, 2017, the group held periodic meetings aimed at analyzing the improvement of tax regulations.
Advancing in the purification of the normative technique in the tax field is the objective of this work and in that sense, in it a series of recommendations are made, of a very diverse nature with a vocation that, clearly pragmatic and oriented to its application in the In the short term, it seeks to achieve a permanence effect over time, integrating itself into the spinal cord of the system, beyond the substantive nature of the norm at the service of which they are.
Have participated in this working group:
All the people who have participated in this Fide working group have done so in a personal capacity and not on behalf of the entities, offices, Universities or companies, where they carry out their professional work, so these conclusions do not reflect and They do not collect institutional but specific positions of each one of the members of the group.
Posted on April 3, 2017