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Pérez-Llorca Legal Journal – May 2023

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.

Revista Jurídica Pérez-Llorca – Mayo 2023 3

Revista jurídica

Pérez-Llorca Legal Journal – May 2023

Fundamentos de tributación empresarial en esquemas

Fundamentals of Corporate Taxation in Schemes

Fundamentos de tributación empresarial en esquemas

Fundamentals of Corporate Taxation in Schemes

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...

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

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...

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

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...

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

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...

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

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

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

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

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

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

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

Events and Webinars

Webinar: Fourth Seminar on Municipal Taxation: case law developments

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

Events and Webinars

Webinar: Fourth Seminar on Municipal Taxation: case law developments

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

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...

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

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...

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

Cassation appeal case law for tax matters

Published by: Actualidad Jurídica Aranzadi

Written by: Diego Marín-Barnuevo...

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

Cassation appeal case law for tax matters

Published by: Actualidad Jurídica Aranzadi

Written by: Diego Marín-Barnuevo...

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

Cassation appeal case law for tax matters. 2020

Jurisprudencia casacional en materia tributaria. Año 2020

Cassation appeal case law for tax matters. 2020

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...

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

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...

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

Events and Webinars

Webinar: Third Seminar on Municipal Taxation

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

Events and Webinars

Webinar: Third Seminar on Municipal Taxation

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

La tributación local en esquemas

Local taxation in schemes

La tributación local en esquemas

Local taxation in schemes

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...

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...

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...

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...

The principle of good administration for tax matters

Published by: Revista Española de Derecho Financiero

Written by: Diego Marín-Barnuevo...

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...

The principle of good administration for tax matters

Published by: Revista Española de Derecho Financiero

Written by: Diego Marín-Barnuevo...

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...

Jurisprudencia casacional en materia tributaria

Jurisprudencia casacional en materia tributaria

Jurisprudencia casacional en materia tributaria

Jurisprudencia casacional en materia tributaria

Events and Webinars

Second Seminar on Municipal Taxation

On 20 November, Pérez-Llorca is hosting the second seminar on Municipal Taxation...

Events and Webinars

Second Seminar on Municipal Taxation

On 20 November, Pérez-Llorca is hosting the second seminar on Municipal Taxation...

The ICIO rebate for works of special municipal interest or utility

Published by: El Consultor de los Ayuntamientos

Written by: Diego Marín-Barnuevo...

The ICIO rebate for works of special municipal interest or utility

Published by: El Consultor de los Ayuntamientos

Written by: Diego Marín-Barnuevo...

Challenging firm cadastral values when challenging the settlement of property tax

Published by: Revista de Contabilidad y Tributación, CEF 435 (junio2019)

Written by: Diego Marín-Barnuevo...

Suspension of the executive procedure in view of a request for deferral or payment by instalments

Published by: Revista de Contabilidad y Tributación, CEF (agosto-septiembre 2019)

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

Suspension of the executive procedure in view of a request for deferral or payment by instalments

Published by: Revista de Contabilidad y Tributación, CEF (agosto-septiembre 2019)

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

Challenging firm cadastral values when challenging the settlement of property tax

Published by: Revista de Contabilidad y Tributación, CEF 435 (junio2019)

Written by: Diego Marín-Barnuevo...

Both sides of the principle of financial capacity in Spanish case law

Published by: El Notario

Written by: Diego Marín-Barnuevo...

Both sides of the principle of financial capacity in Spanish case law

Published by: El Notario

Written by: Diego Marín-Barnuevo...

Pérez-Llorca analyses the latest local taxation developments

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

Pérez-Llorca organised a seminar on ‘the latest local taxation developments’, which reflected on the latest developments in the field...

Pérez-Llorca analyses the latest local taxation developments

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

Pérez-Llorca organised a seminar on ‘the latest local taxation developments’, which reflected on the latest developments in the field...

Events and Webinars

“Local Taxation News” Seminar

Pérez-Llorca will hold a seminar on 21 November which will discuss local taxation news...

Events and Webinars

“Local Taxation News” Seminar

Pérez-Llorca will hold a seminar on 21 November which will discuss local taxation news...

The Supreme Court abolishes the verification of values by applying coefficient multipliers to the cadastral values

Published by: El Derecho

Written by: Diego Marín-Barnuevo, Yi Zhou...

The Supreme Court abolishes the verification of values by applying coefficient multipliers to the cadastral values

Published by: El Derecho

Written by: Diego Marín-Barnuevo, Yi Zhou...

“The new cassation appeal for tax matters”

Published by: Cinco Días

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

“The new cassation appeal for tax matters”

Published by: Cinco Días

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

Tratado de la SOCIMI

Tratado de la SOCIMI

Tratado de la SOCIMI

Tratado de la SOCIMI

Tax liabilities: do you know what your new rights are?

Published by: Finanzas

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

Tax liabilities: do you know what your new rights are?

Published by: Finanzas

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

Events and Webinars

Pérez-Llorca/IE Chair on Commercial Law: ‘The new cassation appeal for tax matters’

On 21 June, Pérez-Llorca and IE Law School will hold a new session of their joint Chair on Commercial Law...

Events and Webinars

Pérez-Llorca/IE Chair on Commercial Law: ‘The new cassation appeal for tax matters’

On 21 June, Pérez-Llorca and IE Law School will hold a new session of their joint Chair on Commercial Law...

Events and Webinars

Cátedra Pérez-Llorca/IE de Derecho Mercantil: ‘El nuevo recurso de casación en materia tributaria’

El próximo jueves 21 de junio, Pérez-Llorca y el IE Law School celebrarán una nueva sesión de su Cátedra conjunta sobre Derecho Mercantil...

Developments regarding the municipal capital gains tax

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

Developments regarding the municipal capital gains tax

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