The Supreme Court has ruled that the Form 232 of the Tax Agency respects the principles of legality and reserve of law, as well as the principle of proportionality based on the tax significance of the information to be obtained by the formal obligation imposed. In his ruling, he explains that the order does not have a punitive nature, since it is limited to establishing a formal obligation.
AEAT Model 232 is the informative declaration of related operations and operations and situations related to countries or territories classified as tax havens. The Supreme Court has thus confirmed the legality of Order HFP/816/2017, by which model 232 of the informative declaration was approved. Its judgment of March 16, 2022 considers that the Order respects the principles of legality and reserve of law, insofar as the obligations imposed have as a normative basis the provisions of arts. 29.2.f) and 93 of the LGT, in relation to arts. 30.2 of RD 1065/2007, and arts. 18 and 19 of the LIS and 13.4 and 37 of the RIS; and also respects the principle of proportionality based on the tax importance of the information to be obtained by the formal obligation imposed.
The ruling explains that the aforementioned order is limited to establishing a formal obligation, with an eminently informative nature. And that it is a mere transfer of the information that was collected in form 200 to 232, reducing the number of people affected and reducing indirect tax burdens, and with a longer term for its presentation.
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