Among the guidelines of the 2021 Annual Tax and Customs Control Plan, the prioritization of actions such as the derivations of liability (joint and several and subsidiary) as measures for the prevention and control of tax fraud stand out.
The BITplus Magazine has published a doctrinal article by Juan Calvo Vérguez in which an analysis is made of the jurisprudence on capital gains after the TC ruling that declared the partial unconstitutionality of the precepts of the TRLRHL, analyzing the requirements for the declaration of the state legislator’s patrimonial liability.
Beatriz Moreno Serrano analyzes three Supreme Court Rulings of May 18, 2020 that rule the impossibility of attacking final and consented settlements in administrative proceedings, issued for IIVTNU prior to the declaration of unconstitutionality of articles 107, 107.2 a) and 110.1 of the TRLRHL, on the understanding that the cases of full nullity provided for in letters a), e), f) and g) of art. 217.1 of the LGT do not exist.
The consultation cites article 306 of the Capital Companies Act, which provides for the possibility of transferring this right (of pre-emptive subscription) and the annex to the revised text of the Securities Market Act. Fernández clarifies that according to this list, the subscription rights (securities giving the right to acquire shares) fall into a category of negotiable securities (category three of letter a of the Annex) different from the category of negotiable securities in which the shares fall (category one of letter a of the Annex).
Therefore, in the case raised by the consultant, “the preemptive subscription rights are considered as securities distinct from the shares from which they derive and their seizure must be carried out in accordance with the provisions of Article 80 (1) and following paragraphs of the RGR.
In this case, there seems to be no doubt: the taxpayer in question will be able to attend the capital increase with his rights. But what would happen if in a similar case, that of someone with seized shares, he/she were to receive a dividend or a summons to attend a shareholders’ meeting.
CFDs are complex instruments and are associated with a high risk of losing money quickly due to leverage. 74% of retail investor accounts lose money in CFD trading with this provider. You should consider whether you understand how CFDs work and whether you can afford to take a high risk of losing your money. Options and turbo warrants are complex financial instruments and your capital is at risk. You can suffer losses quickly.
CFDs are complex instruments and are associated with a high risk of losing money quickly due to the leverage. 74% of retail investor accounts lose money in CFD trading with this provider. You should consider whether you understand how CFDs work and whether you can afford to take a high risk of losing your money. Options and turbo warrants are complex financial instruments and your capital is at risk. You can quickly suffer losses.
Canadian natural resources actions
In accordance with these premises, the General Collection Regulations approved by this Royal Decree will regulate the specific subject matter of the collection procedure, without prejudice to the direct application to said procedure of the regulatory precepts issued in development of the common rules on tax procedures contained in Title III of the Law, due to their special nature with respect to the general rules of administrative law.
From a subjective point of view, the General Collection Regulation does not only affect the State, but will also be applied by other tax administrations by virtue of the provisions of Article 1 of Law 58/2003, of December 17, 2003, General Tax Law.
In the new regulation, some changes have been made to the structure with respect to the repealed regulation in order to improve the systematics of its precepts and to adapt it to the new Law 58/2003, of December 17, 2003, General Tax Law.
With regard to the possibility of deferring or fractioning the payment of debts, the provisions of articles 65 and 82 of Law 58/2003, of December 17, 2003, General Tax Law, are developed. Rules are included for the inadmissibility of the requests and, in the case of admission, the effects of the failure to comply with the requirements of the guarantee and the failure to comply with the requirement, the refusal of the deferral or installment payment and, in the event that it has been granted, the failure to formalize the guarantee and the failure to pay within the terms granted are regulated in detail. Finally, it develops the provisions of Law 58/2003, of December 17, 2003, General Tax Law, regarding guarantees in deferments and installments, in particular, with respect to the adoption of precautionary measures in substitution of guarantees. It also regulates the reimbursement of the cost of the guarantees provided for the deferral or installment payment of a debt that has been declared inadmissible.