Fundación Impuestos y Competitividad
We believe it is necessary to review, innovate and improve the regulation and practical application of the tax systems of Spain and the European Union, for the benefit of the competitiveness of both economies.
Publications
Tax litigiousness: Alternative means for dispute resolution and facilitation measures
Work on this project was carried out over an extended period of time, consistent with the intention to search for pragmatic solutions enabling effective implementation, which characterised its approach. For this reason, following an initial approximation to the issues analysed by each of the authors of the chapters of the…
Proposals for the Reform of the Legislative Framework for Real Estate Taxation
The publication aims to identify the main problems with the current real estate taxation regulations and offers a series of recommendations and proposals for improvement that, based on the current tax regime, will allow a review of the regulations applicable to real estate activity.
Tax avoidance in Supreme Court jurisprudence
When presenting this work we should remember that, as defined in its by-laws, the Tax and Competitivity Foundation is committed to research on taxation with the ultimate aim of improving the Spanish tax system and the processes or procedures for the application of taxes. It is clearly assumed that the…
BEPS Action Plan: A must-do reflection
The book “BEPS Action Plan: a must read”.This book brings together, updates and completes, with some general considerations, the papers published by the Fundación Impuestos y Competitividad – between September 2016 and May 2017 – on the different actions of the BEPS Plan and on the Directives approved by the…
Events
Programa 2ª sesión de presentación del libro “Derecho Europeo y Sistema Tributario Español, una evaluación en profundidad”
La Fundación Impuestos y Competitividad te invita al segundo acto de presentación del trabajo editado por la FIC. La sesión tendrá lugar en modalidad exclusivamente presencial en la sede del Instituto de Estudios Fiscales, Avda. Cardenal Herrera Oria 378, el próximo lunes, 5 de febrero a partir de las 16.00…
Primera sesión de presentación del libro “Derecho Europeo y Sistema Tributario Español, una evaluación en profundidad”
En el marco, idóneo, de la sede en Madrid de la Comisión Europea, tuvo lugar el 6 de noviembre la primera sesión de presentación de este trabajo recientemente editado por la Fundación Impuestos y Competitividad. Tras la apertura formal del acto por el Director General Ginés Navarro Fernández, agradeciéndola acogida…
Summary of the meeting of Fundación Impuestos y Competitividad, ICAM, and the School of Legal Practice concerning tax disputes: litigation facilitation measures and dispute resolution alternatives
1.- On 24 October a joint meeting was held at the School of Legal Practice of Universidad Complutense de Madrid (UCM), organised by Fundación Impuestos y Competitividad (FIC), and the Tax Law Area of the Madrid Bar Association (ICAM). 2.-The meeting kicked off with opening remarks by Jose Ignacio Monedero…
24 de octubre: Conflictividad tributaria: Medidas para agilizar la litigación y alternativas para la solución de conflictos
La litigiosidad que amenaza la salud del sistema tributario no es sino el apabullante cúmulo de conflictos fiscales no resueltos en la sede en la que surgen y en la que, en buena parte, debieran resolverse: los procedimientos de aplicación de los tributos. La conflictividad la genera, en síntesis, el…
Session two presenting project on Alternative Dispute Resolution Methods
On 21 September, the Centre for Political and Constitutional Studies held the second session on the presentation of the book “Tax litigiousness: alternative means of resolution and facilitation measures”, reflecting the research promoted in this regard by Fundación Impuestos y Competitividad. Emilio José Pajares Montolio, subdirector of Publications and Documentation,…
Session one presenting the project on Alternative Dispute Resolution Methods
On 15 June last the Institute of Fiscal Studies held its first session on the project promoted by the Fundación Impuestos y Competividad, which ended with the publication of “Tax litigiousness: alternative means of resolution and facilitation measures”. Following the formal presentation of the act by the director of the…
News
AEASE signs up to the joint institutional statement in favour of the introuction of alternative dispute resolution measures
Following the joint institutional statement that, as the culmination of the project promoted by Fundación Impuestos y Competitividad on “Tax litigiousness: alternative means of settlement and facilitation measures” , was formalized in late 2023 by the Foundation and other institutions that had participated in the Seminars which were arranged to…
2024 Action Plan
Like every year, in accordance with the legal obligations imposed on foundations, FIC’s Board of Trustees approved the 2014 Action Plan at its last meeting last year. It seems appropriate to share this Plan with our contacts, underscoring its most significant aspects. The project on “European Union Law and the…