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Normas Legales Tributarias

24 NOVEMBRE 2022 by fpfadmin

Finally, as regards the lapse of the validity of the tax rules, they do not benefit from it. With regard to its purpose and scope, as defined in Article 1, this law regulates the principles and general rules of the Spanish tax system. LGT applies to all tax administrations by virtue of and within the scope of Article 149 of the Constitution, without prejudice to the provisions of the laws approving the Agreement and the Economic Agreement with Navarre and the Basque Country. It is clear from the wording of LGT that this provision will undoubtedly define the general principles and legal rules of the Spanish tax system as a whole. Organic Law of the Decree of the Internal Tax Service with the force of Law No. 7, which establishes the text of the Organic Law of the SII and adapts the legislation indicated therein (published in the Official Journal of 15.10.80 and updated until the date of the last legislative amendment). The global COVID-19 pandemic has had all sorts of serious consequences for Peruvians. One of the most important has been the paralysis of economic activities, which affects the income of the population and the State itself. If businesses cannot operate due to quarantine, it is very difficult for the state to collect the same taxes as before. Therefore, it was necessary to make some adjustments to the tax code in order to maintain harmony between the government and the private sector. In the following lines, we will look at what the tax rules are and how they have changed in times of COVID 19 a) First, with regard to the application over time, article 20 L.G.T.

refers expressly to article 2.1 of the Civil Code with regard to the coming into force of laws, which makes us understand that tax laws come into force within the period indicated therein and, failing this, twenty days after their publication in the Official Journal. As regards the prohibition of retroactivity of tax rules, it seems clear, despite the silence of the legislator on this issue, since the general rule of Article 2.3 of the Civil Code is contained in the pretitle (« Laws shall not have retroactive effect, unless otherwise provided »), that the criterion of non-retroactivity of provisions must also be maintained in tax law. However, article 9.3 of the Spanish Constitution vetoes retroactivity only when it sanctions provisions that are unfavourable or restrict individual rights. Since the provisions of tax law do not apply in either of these two cases, it appears that a tax provision may expressly and exceptionally provide for its retroactive application. The pandemic has been a major contributor to the country`s economic activities. Many companies have had to accept a significant drop in sales. Therefore, maintaining the same tax collection system would stifle them and bankrupt them. The tax rules had to be changed because of the context. In this context, several regulations have been adopted to reduce the tax burden on natural and legal persons. We will review the key changes below. (b) Second, it is necessary to examine whether, on the basis of the known distinction, tax laws fall within the scope of mandatory laws or applicable law. In order to clarify this problem, it should be recalled that, according to widespread terminology, tax laws are abstract laws and not concrete laws in the sense that they are adopted for hypothetical situations that have not yet occurred but have forced and subsequent application when the factual hypothetical assumption for which they are hypothetically elaborated and proclaimed has been realized.

as opposed to specific provisions that take into account a case that was already established before the enactment of the law and to which it relates and to which it applies. As the doctrine has strikingly stated, substantive norms establish obligations, behaviours that must be respected. Formal standards define and regulate who determines and how legal entities should act to comply with these mandatory behaviors. (a) Public or private nature of the tax or tax laws. Therefore, depending on the territorial organization we saw earlier, we will have rules at the state level, rules at the regional level and rules at the local level, all of which are important in tax matters. Thus, we will see state laws that affect all autonomous communities, regional laws that affect taxpayers in their territorial scope and local regulations (tax regulations) that regulate local taxes. We will also have European rules – which concern all taxpayers, provided that they are applicable in all Member States or directly in a particular Member State – and international conventions that will also be applicable once they become part of Spanish national law.