- The Supreme Court ruling on March 31, 2025, addresses the time limit for modifying the taxable base for uncollectible credits under article 80 of the VAT Law 37/1992.
- The court establishes that the period of one year and three months from the tax accrual to modify the taxable base is consistent with European law.
- This period respects principles such as effectiveness, neutrality, and proportionality as interpreted by European jurisprudence.
- Relevant legal reference is the VAT Law 37/1992.
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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