Jordi de Juan, State attorney and lecturer of Financial and Tax Law at UIC Barcelona, recently published an article in the specialised tax law journal Nueva Fiscalidad, under the title “The retroaction of inspection proceedings: a proposed interpretation of article 150.7, LGT”. In the article, de Juan analyses the controversial and renewed tax regularisation, which involves retroaction of inspection proceedings and which, according to the lawyer, can constitute a serious assault on legal certainty.

The intention of this article was to analyse the new regulation for “excessive pendency in time” of a procedure that can take too long, according to the interpretation of law, and cause legal uncertainty. “The legal precept contains an interpretative issue, which affects, at least, the limitation of its objective scope of application, the configuration of the term of the retroaction, and the calculation of that term,” the legal said in the publication.

In conclusion, and in the absence of jurisprudence, de Juan defends a new proposal for interpretation of Art. 150.7 of the General Tax Law, which would lead to the simplification of the term for retroaction of the inspection procedure.