All publications of activities related to COVID-19. Summaries of sessions as well as documents and legislative proposals as a result of the work of the Crisis Cabinets.
The activities of the Taxation and Economic Activity Forum revolve around the developments that occur both from the normative and jurisprudential point of view of Financial and Tax Law. In particular, issues of the Spanish tax system are analyzed, including direct and indirect taxation, which present complexity or are not resolved, as well as jurisprudential pronouncements and administrative doctrine of both national and international relevance.
Discover all the publications, session summaries and other documents related to the activity of this forum:
17 October 2019
Speaker: José Antonio Marco, President, Central Economic-Administrative Court, TEAC.
Moderator: Miguel Cruz, Of Counsel, PWC. Director of JAJ & Asociados. Member of the Academic Council of Fide
The Economic-Administrative Courts play a strategic role in the dispute resolution procedure between taxpayers and the Tax Administration, due to their specialization and separate position within the administrative organization. For this reason, it is important to know the current state of their capacities, the possibility of reacting to the increase in tax litigation, prospects for the incorporation of arbitration techniques,
Reference was also made in the session to the recent conclusions, presented on 1/10/2019, of the General Counsel Mr. Gerard Hogan, on TEAC independence and preliminary rulings. Facing the beginning of the course, the Forum has considered of great interest the presence of the President of the TEAC to be able to comment on all these issues, among others.
20 January 2020
Moderator: Miguel Cruz, Of Counsel, PWC. Director of JAJ & Asociados. Member of the Academic Council of Fide.
In the session we dealt with the most controversial tax aspects of the SOCIMI regime, structuring of investments through SOCIMIs, the Tax criteria in binding consultations and issues pending clarification. We also had the opportunity to analyze relevant issues related to other REIT regimes in the main neighboring countries. We will have in the session the practical experience of a SOCIMI in Spain.
Academic coordination: Victoria Dal Lago Demmi