El Tomarial Litigation-Tax area He has obtained a very relevant favorable judgment in the Contentious-Administrative Court number 1 of Valencia in a case of derivation of tax liability. The court has accepted our presented allegations and thus we have obtained for our clients, a commercial entity and its administrators, the annulment of a joint liability liability agreement against the partners of a company (supposedly terminated) and subsequently against its administrators. The amount that was requested from our customers by a City Council amounted to almost 650.000 euros.
The file arises from the agreement of a City Council of the derivation of responsibility to partners and administrators, motivated by the alleged non-payment of taxes by a company that stopped developing its activity. According to the defendant Administration, the company had not called the general meeting to dissolve and liquidate the company. The City Council issued different resolutions, during a tortuous referral procedure that lasted almost a year. By derivation of tax liability to the administrators, for the debts accrued after the occurrence of the legal cause of dissolution, required a final amount of € 647.232,74.
In defense of our clients, Tomarial filed a lawsuit against the City Council. Our contentious-administrative procedures department filed an appeal in the jurisdictional way: the supposedly debtor company was dissolved at the time that the defendant City Council practiced the corresponding derivation agreements, as the City Council understood that the debts accrued and not satisfied by the commercial entity were subsequent to the occurrence of the legal cause of dissolution. Thus, Tomarial found the necessary arguments to oppose the procedure initiated, alleging the nullity of the actions due to expiration, since more than six months had elapsed from the failure of the debtor (the company) to the start of the referral file to the partners and administrators.
The Magistrate of the Contentious-Administrative Court number 1 of Valencia, accepting the first of the claims of nullity formulated by this office, has proceeded to estimate the demand and has declared the non-conformity to Law of the resolutions of derivation of responsibility appealed. In addition, once the administrative procedure for derivation of joint and several liability has been declared expired, in accordance with the provisions of ex article 104.5 of General Tax Law 58/2003, the prescription is not understood to be interrupted, with which the right of the defendant City Council to practice a new joint liability liability agreement.
This judgment of the Valencian Administrative Litigation Court number 1 is of crucial importance in similar procedures, which occur more and more frequently in our tax system, and is a significant success of the Procedural Department of Tomarial Abogados y Asesores Tributarios, both for the arguments contained in the allegations on the expiration of the proceedings, and for the amount of the reference file.
