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Spanish Tax Office VAT Assessments 'Unlawful'


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Dec 29, 2008
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VAT assessment practices of the Spanish Tax Agency have been found unlawful by an administrative court.

The court invalidated all VAT assessments issued by the Agencia Tributaria in 2006, 2007 and 2008 after detecting a methodological error.

According to a report issued by tax union officials around 480,000 evaluations could be affected, equating to a sum of EUR5.1bn in nullified revenue. The ruling pivoted on the agency’s use of calendar year assessments over the lawful monthly or quarterly evaluations.

The Finance Ministry denied any economic loss to public accounts would occur as a result, rebuking the union's report as “alarmist” and potentially damaging to the country’s economic profile.

The Spanish government will however suffer a shortfall in tax receipts of between EUR200m and EUR300m as the invalidated bills are resubmitted.


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