Tax Location Spain – Properties – Companies – Inheritances

Author/Publisher: The Working Committee for Fiscal Law at the German Association of Lawyers (DAV = Deutscher Anwaltverein)
ISBN-No: 3-415-02892-5
Publication: Richard Boorberg Verlag GmbH & Co, www.boorberg.de
Edition/Year: First Edition 2001

Summary of Contents:
The work contains the lectures held at the 2001 International Meeting of Tax Lawyers. This Meeting focused on the bilateral fiscal law between Spain and Germany. Mr Sebastian Korts, Lawyer, together with Mr Ramallo Pallast, Lawyer, both lectured on the subject of the International Law regarding Fiscal Offences, with particular emphasis on “a comparison of the Law regarding Fiscal Offences between Germany and Spain ”. In addition to a legal comparative study of the contents of the Spanish and German Law regarding Fiscal Offences, the key points of the lecture also included prevention strategies of penal accountability and possibilities of returning to legality with regard to German-Spanish tax issues.