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Profit Sharing Loans and the Power of the Tax Authorities to Reclassify Transactions: a ruling of the National High Court raising the stakes on abuse of power

19 de mayo, 2014

Gómez-Acebo & Pombo – Tax Area

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In summary, in the absence of sufficient evidence regarding the existence of economic substance other than mere tax aims, the NHC gives preference to the form given by the taxpayer to a transaction, basing its Judgment on principles related to the burden of proof applied in connection with the administrative power of standardization, carried out giving priority to substance over form...

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Gómez-Acebo & Pombo Abogados, S. L. P. Paseo de la Castellana, 216, 28046 Madrid, CIF B-81089328. Registro Mercantil de Madrid, tomo 20788, libro 0 folio 180, sección 8, hoja M 368387