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II Tax Meeting of the General Council of the Judiciary and the Tax Agency

The General Council of the Judiciary and the Tax Agency maintain a close relationship in terms of training, research and publications. Within the framework of this collaboration, a tax meeting took place for the second consecutive year from March 15 to 17, which was held in the city of Seville.

The presentations dealt with current tax issues, such as, for example, the effects of the regulation carried out in the limited verification procedure, the current administrative doctrine and jurisprudence on tax liability, the effects of the declaration of unconstitutionality of a norm or of the declaration of being contrary to Union law and an analysis of the principle of legality and the general principles of Tax Law in recent jurisprudence was carried out.

Presentations were also dedicated to the temporary effects of changes in administrative and jurisprudential criteria, as well as l general anti-abuse clauses in the tax system, with an analysis of specific structures.

Renowned specialists from the Judiciary, the Prosecutor's Office, the State Attorney's Office, the Tax Administration or the academic field participated in the presentations.