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Pérez-Llorca Legal Journal – May 2023

25/05/2023

We would like to present the ninth issue of the Pérez-Llorca Legal Journal. This edition includes new studies and current issues analysed by the firm’s professionals, with the aim of reflecting on different aspects of the theory of law and its practical application.

Fundamentos de tributación empresarial en esquemas

Book

Fundamentals of Corporate Taxation in Schemes

31/08/2022

Article

The compensation allowances contained in regional urban planning laws: legal consequences of denying their tax nature

Published by: Wolters Kluwer

Written by: José Suárez, Diego Marín-Barnuevo...

15/07/2022

Commentary on the Judgment of Administrative Court No. 1 of Huelva of 13 September 2021 (P.O.397/2019)...

Legal briefing

The CJEU declares that the penalty system established for failing to comply with the obligation to declare assets and rights located abroad is contrary to EU law.

Written by: Clara Jiménez, José Suárez, Diego Marín-Barnuevo...

28/01/2022

In this Legal Briefing we analyse the new CJEU ruling on the obligation to provide information on assets and rights abroad...

Press release

Pérez-Llorca debates the latest case law developments in Municipal Taxation

Written by: José Suárez, Diego Marín-Barnuevo...

16/12/2021

At this session, Pérez-Llorca’s tax experts analysed the key milestones in municipal tax matters from over the last year...

25 Nov 21

Events and Webinars

Webinar: Fourth Seminar on Municipal Taxation: case law developments

25/11/2021

On 25 November, Pérez-Llorca is hosting the fourth seminar on Municipal Taxation...

Legal briefing

The Constitutional Court’s decision on the Tax on the Increase in Value of Urban Land

Written by: Clara Jiménez, Norma Peña i Bagés, Diego Marín-Barnuevo...

04/11/2021

In this Legal Briefing, we analyse the Constitutional Court’s decision on the Tax on the Increase in Value of Urban Land...

Article

Cassation appeal case law for tax matters

Published by: Actualidad Jurídica Aranzadi

Written by: Diego Marín-Barnuevo...

24/09/2021

The Spanish Supreme Court’s case law on tax matters has become extraordinarily relevant over the last few years...

Jurisprudencia casacional en materia tributaria. Año 2020

Book

Cassation appeal case law for tax matters. 2020

01/07/2021

Article

Property tax settlements should be immediately annulled when cadastral the cadastral valuation is annulled

Published by: Revista de Contabilidad y Tributación, CEF

Written by: Diego Marín-Barnuevo...

02/02/2021

Analysis of the Supreme Court Judgment of 18 May 2020 for the immediate annulment of property tax settlements when the cadastral valuation is annulled...

18 Nov 20

Events and Webinars

Webinar: Third Seminar on Municipal Taxation

18/11/2020

On 18 November, Pérez-Llorca is hosting the third seminar on Municipal Taxation...

Book

Local taxation in schemes

21/10/2020

Article

The legal significance of the time limit for notification of decisions of the economic-administrative courts

Published by: Revista de Contabilidad y Tributación, CEF

Written by: Diego Marín-Barnuevo...

07/10/2020

The Supreme Court’s ruling establishes doctrine on the legal significance of the time limit for notification of decisions that order retroactive action and must be enforced within a specified period...

Article

The principle of good administration for tax matters

Published by: Revista Española de Derecho Financiero

Written by: Diego Marín-Barnuevo...

31/07/2020

The academic writing of the 1960s played a fundamental role in the recognition and development of the principles of tax justice at a time where it was particularly commendable...