HOMEWORK FOR SESSION 4 (LESSON 1) - 30/01/2014
I. Would you just accept the AEAT Requirement declaring the tax joint
responsibility or would you answer with any disclaimer response?
In this case, we can see a joint responsibility, because the taxpayer
brother helps him to commit the tax offence.
I would accept the AEAT Requirement because we could avoid it if
there would have past 4 years from the exercise when we committed the tax
offence. As AEAT is investigating (2008) it would start counting from 30th of
June 2009 and the period to accept the requirement would finish at 30th of
June 2013.
The AEAT inspection beginning takes place on 26th of April 2013 and it
is still on time, so I would accept the requirement and pay.
Emilio Peña Vila-Belda