Bill of value added tax
Section: News
The General Council has published the Draft Law on value added tax , final texts of tax laws has become a trans MP, and that the bill qualifies as a very important milestone in the process of tax reform started with the introduction of new direct taxes and that should lead to a tax system comparable to the modern Andorran neighboring countries, considering the peculiarities of our country and its economy. The value added tax levied on economic capacity that is evident whenever there is a final consumption good or service and, therefore, as a general tax on consumption becomes a mainstay in the field of indirect taxation. Read the rest of this article »
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The Council of Andorra temporarily suspended the tax on the authorization of establishment
Section: Legislation , Tax Obligations
The Council of Andorra la Vella for ordination to BOPA published today (35/22) has temporarily suspended the tax on the authorization of establishment, regulated in Articles 33, 34 and 35 and Annex 8, the tax ordinance until the Common Council by the relevant ordinance and adopt the uprising, with the aim "to encourage the opening of shops and help a sector that is suffering from the crisis" as stated Consul Major. The suspension also applies to applications filed and resolved to date.
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The Joint Ordino ordinance amending the tax
Section: Regulations
The Joint Tax Ordino has amended the ordinance came into force on 1 January this year (BOPA 32/22), to regulate the procedure for requesting and granting postponement and fractionation fees or tax debts, given that the current economic climate that fosters increased demands for postponement and installments, and in this sense extends the description of the procedure for granting and demand.
Modified text of the tax ordinance . Read the rest of this article »
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Judicial review of the municipal tax regulations. Differences in rates and taxes
Section: Juris. Administrative , Decisions
First. - The background of the dispute is whether the rates adopted by the Hon. Council of Andorra la Vella or were not in conformity with Article 18 of the Act of June 27, 2003. The ruling of the Administrative Chamber has therefore faced with the measures adopted by the Common and the provisions of this Act. He judged that the text adopted by the Common ignored the provisions of the Act, which clearly are of a higher rank and therefore has rescinded on that basis, the measures taken by the Hon. Council of Andorra la Vella. Read the rest of this article »
Distinction between fees and taxes. Quantitative limit of the rate
Section: Juris. Administrative , Decisions
"Second. - The solution of this dispute is first recalled some principles and issues mainly the distinction between taxes and fees.
According to the tax law ordering the 19 December 1996:
Taxes are taxes, the event which is a business, an act done or indicator of economic capacity of the taxpayer or the person who should bear the burden and never depends on activity of the Directors (Article 11-2 of the law of tax regulations).
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Return to the ITP resolution contractual merits of a court. Contract preparatory
Section: Juris. Administrative , Decisions
"Third. - Article 17.2 of the Law of real estate property transfer tax of 29 December 2000, recognizes the taxpayers were entitled to return the fee paid to the government when they declare or recognize legally administratively or annulment or termination of a contract.
In case, the nullity of the first contract (of 18 February 2004) was not declared by any judicial or administrative means-described, but it was for the parties to complete a second contract (the 18 July 2007) and the fact is that although the parties used the term "null and void" to invalidate the first contract in fact was made with regard to housing, solve by mutual agreement and replace it with a new one. Read the rest of this article »
We precontracte , resolution , taxes
Tax ordinance of Sant Julia de Loria
Section: Regulations
The Common Sant Julia de Loria has approved the tax ordinance (B0pa 92/21), amending that approved in the meeting held on 31 March 2004, in which the tax rate for all tax figures are modified upward with the variation experienced by the consumer price index in 2009 for implementation by 2010 is published in the Official Gazette of the Principality of Andorra, rounding the resulting amount to the tenth Euro higher, except those contained in Articles 36, 67.6, 68 and 69.
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The Joint Encamp approves the tax ordinance
Section: Regulations
The Joint Encamp has approved the Tax ordinance , published in the BOPA yesterday (92/21), and set the figure of the surcharge on the tax base of tax establishment of commercial, business and professional using the natural environment. This figure has an extra tax and environmental nature, and its purpose is due to the importance of the environment in Andorra. The charge is aimed at penalizing those economic activities that are based on extensive use of the natural environment.
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The Canillo approve the ordinance for fiscal year 2010
Section: Regulations
The Canillo has passed the tax ordinance for the year 2010 (BOPA 92/21), in determining the essential elements of Gravano and type of tax or fees taxes and special levies, detailed the relevant Annexes, as defined herein.
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The Council of Andorra la Vella approves the tax ordinance
Section: Regulations
The Council of Andorra la Vella approves the tax ordinance (BOPA 91/21).
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Tax ordinance of La Massana
Section: Regulations
The Community of La Massana has passed the tax ordinance (BOPA 91/21).
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Tax Calendar 2010: La Massana
Section: Fiscal Obligations
For the edict BOPA yesterday (91/21) the Community of La Massana to know the schedule for fiscal year 2010:
- 1 March 2010, turnover tax rates, taxes and services
- May 3, 2010, turnover tax and tenants of communal driveways
- June 1, 2010 property tax billing
- 1 September 2010, turnover tax on the location of trade and industry
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Tax on the location of activities: event, proof against the presumption of activity
Section: Juris. Administrative , Decisions
"Second. - The Joint Encamp shown in his application to appeal the disagreement with the ruling of the Administrative Section of the Court of Magistrates estimated that the demand brought by P3 SA cancels the payment of tax on the location of activities for the HR, arguing that the ownership of the authorization for the exercise of the activity presupposes the exercise, so the accrual of tax can not be left in each case the activity evidence whether exercised or not the activity. On the contrary, the judgment, according to the thesis of P3 SA, considered that this presumption of exercise associated with the ownership of the administrative activity yields when the taxpayer shows that there has been no activity on the premises for any in these cases lack the same event for the tax that is the exercise of an activity.
Article 32.1 of Law 10/2003 of 27 June, the financial community, defines the tax establishment of commercial, business and professional as a tax "year" of any of them, and paragraph 2 states that the tax is having an "exercise" of such an activity, and then defines what is meant by activities. In turn, the tax ordinance of the Encamp defined in Article 14 of the said tax as a tax on "the fact of exercising" an activity and section 2 indicates that the event is the tax "exercise" of a business in terms equal to those of the Law 10/2003.
Article 9 of the Act the legal basis of taxation of 19 December 1996, after saying that the tax rules are interpreted according to criteria accepted in general law, said "The event or exemptions or Bonuses can not be used beyond its strict terms, not admitting to the analogy in these cases, "imposing, so a literal interpretation, ie, within the meaning of words containing legal texts.
The clarity of texts transcribed and performance criteria contained in Article 9 of LBOT lead to the clear conclusion of the event for the tax and that tax is levied on the figure of the exercise activity and the opportunity to exercise it in the local administrative or mere ownership entitles you to exercise, as this room on the other hand has sustained the judgment in 2005-27, from 26 May.
From this perspective law is adjusted to the reasoning of the judgment appealed stating that the ownership of an authorization to exercise a commercial activity is equivalent to exercising real, but that this presumption gives way to the proof that despite the current authorization is exercised in any activity.
This does not mean you have to figure out the Communal Administration in each case if the local aimed at the realization of this activity is exercised or not, simply because the presumption is that it actually plays, this means that presumption can only be destroyed, exceptionally, through testing by the taxpayer to show, so absolutely indisputable that the premises are not exercise any activity. "
Judgment of the Superior Court room administrative dated 5/11/09, number 94-09.
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Rate of public health: event
Section: Juris. Administrative , Decisions
"Third. - The representation of P3 SA lodged appeals against the judgment confirming payment of the fee for public health, arguing that if there was activity in the building of the HR This also benefited from the public service of collecting garbage, rubbish or cleaning of public roads, which are the generators of the same facts, under Article 10.1 of the tax ordinance. Pursuant to Article 16 of Law 10/2003, tax rates are the event which is providing a public service and Article 10.1 of the ordinance defines the rate of public health as a tribute that records the provision of public hygiene by any means known and considered before the taxpayer's physical or legal person holding a permit establishment of a commercial activity in the district of the parish. Therefore, unlike the previous case, the service has nothing to do with exercise or activity not in the local that is benefited by that, so the event rate occurs in all cases while the public service will provide care in ways that benefit the local. "
Judgment of the Superior Court room administrative dated 5/11/09, number 94-09.
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Not applicable refund of fees in construction due to the cancellation of the license
Section: Juris. Administrative , Decisions
"Fourth. - In relation to the obligation of the Joint Encamp tax return rights satisfied by delivery of the building permit in 2003, the judgment appealed is understood that the license had expired by community application of Article 5.1.g) of the tax ordinance of 5 December 2002, published on December 11 of BOPA (missed a year since the government permission to build without building as authorized) and explains that the judgment of this room did not cancel the authorization of the Common so there has been the disappearance of the act (granting of the license) that at the time justified the settlement and payment of rate.
The appeal argues that although the sentence annulled the 2006 does not permit construction of the community, as stated in the law adjusted to the rejection of the permit to build the Government's revocation of the recognition the right to build P3 SA I had made the common, which is actually the same as saying that our judgment annulled the license of the Common, adding that the license has not expired because the Common nullity of license is not attributable to the inactivity of SA and P3, however, have ceased to exist in the event of your tax payment must be considered an improper payment.
The request was filed with the P3 SA Joint Encamp on 27 March 2008 aims to obtain a refund of the amount that was paid as fees for granting a building permit, which This process has the object to adhere to the examination of whether this is appropriate restitution.
As mentioned in the 2005-70 statement of 16 September, according to Article 12 of Law of the legal bases of taxation, the event is the event set by law or in accordance with the law to configure each tribute, which produces the realization of the tax obligation to the birth and the birth of the power of government to proceed with the measurement and the requirement of tax liability. Consequently, production of event gives rise to tax liability and the consequent obligation to pay the amount.
The ordination of Joint Encamp tax was in force when that was done on all taxable and not taxable defines the 5.3-to article says "the planning and building permits will be taxed" in a way that explains and Section A (General Provisions) of section V.1 speech that "the fees for the provision of a service will be received by the Common from the moment the service is rendered," definitions relate to the definition the event of the rates contained in Article 16 of the subsequent Act 10/2003 of 10 June, the financial community, which refers to "carry out an administrative role to request or receive compulsory refers to the taxpayer or affects or benefits of particular "definition is complemented by quantification of tax liability that explains Article 18 says that when the amount of the fee may not exceed the actual cost of to the activity in question.
What we mean by this is that the rights associated tax licenses are independent of obtaining the same service but is limited to examination of the project and its assessment of whether or not conform to the law applicable , in which the service is an appropriate resolution, and this examination and evaluation, in short, with the completion of this administrative function, the taxable exhausted. Therefore, both the regulations of 2003 as 2007, articles 5.1.g) and 57.10 deny reimbursement of fees when the license expires or is canceled.
With the considerations is sufficient to consider the adjusted law appealed the sentence, even for other foundations, but abundant in the arguments of this in the light of the parts offered in this instance, should remember that the license common, as administrative act, the differently-and holding-appealed the judgment has not been annulled by any court decision, although the judicial validation of the refusal of the government implies, as we said in our judgment The loss of the right to build P3 SA On the other hand, this is not a case of undue Article 71 of the Act the legal basis of the income tax because it is improper that they did not proceed do and why they can claim the refund, and if, having the service provided by the Common is the taxable rate, the income had to be done. "
Judgment of the Superior Court room administrative dated 5/11/09, number 92-09.
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The Joint Ordino approves the tax ordinance
Section: Regulations
The Joint Ordino has passed the tax ordinance (BOPA 88/21).
Part I consists of six articles on general rules.
Title II intended to regulate the rates and is divided into two chapters, the first referring to general provisions, and the second establishes the classification of the different rates, making a specific treatment when the fees for the provision of public services and fees for conducting an administrative function application or receipt of mandatory referred to the taxpayer or affect or benefit in particular.
Title III regulates the special contributions by eight specific items.
Title IV is composed of five chapters that cover the various taxes and tax traditional fire place, the tax on real estate built, the tax on income tenants, the establishment of commercial tax, business and professional tax and construction.
Title V refers to shared national taxes such as inheritance tax on the estate.
Title VI includes common provisions for taxes.
Title VII, the first chapter sets the amount of constraint and the second chapter refers to the regime of offenses and penalties.
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The challenge in the courts of a tax payment does not suspend its effectiveness
Section: Juris. administrative
"First. - Article 9 of Law of the administrative and fiscal jurisdiction is taxed when it states that the filing of any claim does not involve the suspension of the contested this notwithstanding that the court may decide it own initiative or on request, provided that the execution of the act may cause harm to tour impossible or difficult to repair, or if the event contested on the grounds of nullity and void.
Second. - In the case now under review, claims agents are squarely opposed to the content of Article 9 of this Act regulating jurisdiction. Simply filing a lawsuit against the Magistracy against a tax settlement does not entail the automatic suspension of their effectiveness and also in this case, does not appear that the Court before which has made the demand agreed by the said suspension.
Consequently, there is no legal obstacle to the implementation of the administrative act, so this incident has been dismissed in its entirety. "
Aunt of the hall's administrative High Court dated 9/10/09, speaker A. Andres. number 33-2009.
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Fire and site, rate and rate of public hygiene lighting: Sant Julia de Loria
Section: Fiscal Obligations
For Edict dated 17/6/09 the Common St. Julian advised that the period of voluntary repayments of tax revenue from "Fire and Place", "Rate of public health" and "rate of public lighting "end on July 31 of next year. Payment is made by debit to the bank account established by law to Andorra designated by the taxpayer, or indirectly by payment to the Service Procedures in Building the Mill in the parish of St. Julian Loria.
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