Pérez-Llorca Legal Journal – May 2023

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

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

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.

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.

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

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

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

Cassation appeal case law for tax matters

Cassation appeal case law for tax matters

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

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

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

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

The principle of good administration for tax matters

The principle of good administration for tax matters

The ICIO rebate for works of special municipal interest or utility

The ICIO rebate for works of special municipal interest or utility

Challenging firm cadastral values when challenging the settlement of property tax

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

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

Challenging firm cadastral values when challenging the settlement of property tax

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

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

Pérez-Llorca analyses the latest local taxation developments

Pérez-Llorca analyses the latest local taxation developments

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

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

“The new cassation appeal for tax matters”

“The new cassation appeal for tax matters”

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

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

Developments regarding the municipal capital gains tax

Developments regarding the municipal capital gains tax