- If a representation contract is rescinded in a given year, it does not invalidate actions already carried out before the revocation was notified to the tax authority.
- Refund claims filed in previous years remain valid under the former representative’s authority.
- The new representative is not responsible for past actions because they did not take part in them.
- Any guarantee or security originally provided must remain linked to the original refund requests.
Source: allyon-etl.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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