Tax litigation

General Objectives:
This course aims to equip participants with the knowledge and skills to enable them to effectively manage tax litigation.

Specific Objectives:
At the end of this Course participants will know:

• Understand the scope of the provisions relating to general tax law;
• Identify the responsibilities and risks of tax infringements;
• Understand the liability commitment mechanisms and their practical consequences for corporate bodies and technicians (TOC's and ROC's);
• Anticipate and apply elementary precautions.

• The subjects of the legal relationship: the active subject and the passive subjects:
• The object of the relationship: constitution and extinction:
• The guarantee of the tax payment: suspension of enforcement proceedings and exemption from providing a guarantee.

• The content and fundamental principles:
• Tax procedures:

• Knowledge of tax acts: The consequences of insufficient communication or notification;
• Judicial challenge: nature, grounds and time limit;
• Enforcement proceedings: opposition, grounds and time limit;
• Complaints against decisions made by the Tax Administration;
• Accessory procedural means.

• Concept and types of infractions;
• Tax, criminal and administrative liability;
• Tax crimes: applicable penalties and suspension of enforcement;
• Prescription, interruption and suspension of criminal proceedings;
• Dismissal and special mitigation of penalties;
• Administrative offenses: Qualification;
• Reduction of fines and waiver or mitigation;
• The statute of limitations for administrative offenses;
• Tax criminal proceedings: the direction of the investigation;
• Suspension of criminal proceedings: prior assessment of the tax;
• Administrative offense proceedings: jurisdiction;
• Suspension of administrative offense proceedings;
• The application of fines: the administrative phase;
• Anticipation of payment and voluntary payment;
• The application of fines: the judicial phase;
• Appeal against the decision and appeal against the judgment;
• Tax crimes: the special case of fraud and abuse of trust.