Tax General Law as partially amended by Law 34/2015

Abstract

Law 34/2015, of September 21, which partially amends Law 58/2003, contains a number of measures the purpose if which is twofold: to increase Tax Authorities powers and to combat tax evasion. Some of the Articles passed, specially those in Title VI, are likely against the Constitution. The amendment will not be useful either to combat real tax fraud or to enhance legal certainty and, therefore,it will not reduce the increasing tax litigation either.