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Guide to friendly procedures

C.10 Identification of administrative or judicial appeals brought by the applicant or by the other parties involved, as well as any decisions that have been made on the same matter

The competent Spanish authority must be informed of any type of appeal or claim related to the transactions covered by the procedure, even if they have not been filed in Spain.


Corporate Tax of an Italian company is regularized in connection with transactions carried out with a Spanish related company.

The Italian company challenges the liquidation before the Italian courts.

If you wish to initiate a friendly procedure in Spain, the request must necessarily mention the appeal lodged in Italy.