Tomarial has held a technical session on taxation, given by Ana Maria Juan Lozano, Professor of Financial and Tax Law at the University of Valencia. The Tomarial tax team has attended the conference, which is part of the firm's ongoing training actions and was held in an assembly hall of the Europa Building, complying with distance and security measures. The speaker has analyzed two main issues: the new features of the Tax Fraud Prevention Measures Law and the recent criteria on tax liability, with guidelines for challenge and prevention.
The managing partner of Tomarial, Antonio ballester, has opened the session by thanking the speaker for her collaboration and putting in value her expert knowledge in tax matters as a university professor and also as a consultant in the private sphere. Ana María Juan has focused this specialist session on the following points:
News of the Tax Fraud Prevention Measures Law.
- The new system of late fees
- Changes in the scope of precautionary measures
- Collection: original income period and effects on those responsible.
- New percentages of reduction of penalties.
- Modifications in the scope of the suspension of the enforceability of tax acts.
- Transitional regime of modifications.
- Changes in the list of debtors
- Modifications in the limits of cash payments.
Recent criteria on tax liability: guidelines for the challenge and for its prevention.
- Procedural issues
- Responsibility of administrators.
- Liability for fraudulent asset emptying.
