Gómez-Acebo & Pombo
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Publications
Scope of the right against self-incrimination in the context of tax penalty proceedings
9 May 2024
The Supreme Court will once again rule on the scope of the right not to incriminate oneself in tax penalty proceedings and on the use that the tax authority may make of the information provided in prior enquiries.
Related publications
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Calculation of the limitation period for the inheritance and gift tax on the estate of a deceased person whose heir dies before exercising the right to accept or disclaim the inheritance, right that passes to the latter’s heirs
2 July 2024
The Spanish Supreme Court, applying Article 24(3) of Act 29/1987, concludes that the dies a quo of the limitation period for the inheritance and gift tax on the estate of a deceased person, when the heir thereof dies before exercising the right to accept or disclaim the inheritance and such right is passed on to the latter’s heirs, is the day on which the second predecessor in title dies.
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Non-interchangeability of the legal categories of characterisation, conflicting application of a tax rule and tax sham
24 May 2024
The characterisation, conflicting application of a tax rule and tax sham categories are non-interchangeable devices, meaning that their circumstances are not the same and the consequences of using one or the other are not immaterial.
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Supreme Court qualifies the double tap doctrine: payment possible in new proceedings after quashing of measure on substantive grounds
20 May 2024
The Supreme Court, in judgments of 3 and 5 April 2024, qualifies its previous case law and strengthens the double tap doctrine, admitting the possibility of issuing a new notice to pay – initiating, as the case may be, new proceedings – after a notice to pay has been completely set aside on substantive grounds.
Gómez-Acebo & Pombo
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Gómez-Acebo & Pombo Abogados, S. L. P. Paseo de la Castellana, 216, 28046 Madrid, CIF B-81089328.
Registro Mercantil de Madrid, tomo 20788, libro 0 folio 180, sección 8, hoja M 368387
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