By Linda Hall • 08 February 2023 • 16:37
SUPREME COURT: Judges rule Hacienda may only name confirmed defaulters
Photo credit: Zarateman
The Supreme Court analysed four cases before announcing a decision that now sets jurisprudence. Two cases arose from the alleged debts of public bodies, including the Social Security Fund. Two others were related to two businessmen who lodged an appeal against Spain’s tax authority, Hacienda, after they appeared on its notorious 2018 Blacklist.
In all four cases, the Supreme Court concluded that theBlacklist should name only those with confirmed debts. This was the first time that the tribunal had ruled on the scope and interpretation of Blacklists referred in Spain’s General Tax Law.
Legal sources explained that this latest decision questions the future of this type of list although it appears that Hacienda has asked for time to study the decision and assess its implications and consequences.
According to these same sources, the Supreme Court’s decision was based on “overwhelming common sense” as it allowed taxpayers to exhaust all available options before they could be added to the Blacklist.
The tribunal’s decision also suggested that an affected taxpayer appealing against an Hacienda decision or demand could not be included while a case was ongoing, even if the debt was not paid.
This, the Supreme Court said, was the only way of ensuring that the Blacklist complied with the Constitution “and the right to honour and privacy”, bearing in mind that the alleged defaulter could later win an appeal after appearing on the list.
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Originally from the UK, Linda is based in Valenca and is a reporter for The Euro Weekly News covering local news. Got a news story you want to share?
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