Analysis Areas
- Tax area
- Legal-tax relationship
- Relations with the tax sanctioning regime
Publications
The temporary effects of the fixation and changes of interpretive criteria in tax matters
The main proposal obtained after the work carried out by the WG -of multilateral composition with the presence of the different legal operators in the tax field- is the need to open a general debate that allows (i) to make visible the different practical problems that arise for citizens and for the Public Administrations, and, based on this, (ii) reach solutions that avoid possible added litigation, or collateral, generated by the uncertainties regarding the scope and effects over time of the doctrine established when the Supreme Court resolves the different appeals of cassation
As various parliamentary initiatives with an impact on procedural regulations are currently being processed, the WG formulates some partial conclusions to be taken into consideration, proposing different alternatives in those aspects regarding which an identical position is not maintained by all the members of the WG. .
In addition, in the course of the work and debates of the WG, it has been appreciated that certain regulatory, functional or organizational aspects that concern the dynamics of the new appeal in the contentious-administrative order may be operating as conditioning factors, perhaps advising a process of debate regarding possible adjustments (review or complement in relation to certain aspects) that remains outside the work concluded by the WG so far.
Have participated in this working group:
- Jesus Manuel Gendra Deputy Director General of Legal Assistance and Regulatory Coordination, State Tax Administration Agency, AEAT
- Carlos Gomez Jimenez, Deputy Director General of Taxes, Ministry of Finance
- Juan Carlos Gonzalez Barral Contentious-Administrative Court Magistrate, former Supreme Court Lawyer and Constitutional Court
- Joaquin Huelin Martinez de Velasco, Partner, Cuatrecasas
- Ana Maria Juan Lozano, Professor of Financial and Tax Law at the University of Valencia. Academic Advisor of Fide
- Diego Loma Osorio Director of the State Legal Service at the State Tax Administration Agency, AEAT
- Glory Marin, Partner of the Tax Law department, Uría Menéndez
- Eva Martin Diaz Partner, Cuatrecasas
- Manuel Martinez Head, Deputy Director General for Legal Planning and Legal Assistance, State Tax Administration Agency, AEAT.
- Gerardo Martinez Tristan, AN magistrate and member of the General Council of the Judiciary, CGPJ
- Isaac Merino Jara, Magistrate Third Chamber, Second Section, Supreme Court.
- Antonio Montero Dominguez, State Treasury Inspector. State Tax Administration Agency, AEAT
- Salvador Ruiz Gallud, Partner, Economic Team
- Jose Ignacio Ruiz Toledano Member of Direct Taxation of Individuals in the TEAC.
- Luz Ruibal Pereira, Full Professor of Financial and Tax Law Former Lawyer of the Supreme Court and Secretary of the Institutional Commission for the elaboration of a text proposal of the LOPJ
These proposals of the Working Group Pensions of FIDE, have been elaborated from the contributions and interventions of all the participants in said group. Although logically they do not represent the unanimous opinion of all, they do reflect the issues on which the debate has focused.
All the people who have participated in this working group of Fide, 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 do not include institutional positions but rather particular ones of each one of the members of the group.
Fide thanks all the members of the WG for the work of analysis and reflection already carried out Ana Maria Juan Lozano, Professor of Financial and Tax Law at the University of Valencia. Academic Advisor of Fide, the leadership work of the GT, as well as having worked together with Luz Ruibal Pereira, Full Professor of Financial and Tax Law Former TS Lawyer and Secretary of the Ministry of Justice Commission for the LJCA modification regarding the appeal, in the incorporation of all the contributions of each of the members of the working group, the result of which is this Document of Conclusions and Proposals.
It has been months where we have been able to debate and work intensely and it has been an honor and a privilege to have the contributions of all the members of the Group.
