As many are aware, in April of this year, the media reported on multiple errors detected in the income tax return drafts sent to taxpayers. Now the Supreme Court, speaking on an appeal filed by the Barcelona Chamber of Commerce, has ruled that, as regards the tax authorities’ sanctionary power, if the alleged offender has followed the erroneous draft sent by the public administration in good faith the tax authorities cannot impose fines although they can rectify the draft.
Despite the judicial review the question remains as to what constitutes good faith here, both in scope and limit?
For further information, please contact Alex Ensesa: [email protected]