In the last month of 2104 and the first of 2015, the Administrative Division of the High Court of Justice of the Basque Country issued over twenty rulings regarding the regularity of how the earnings from economic activities are determined in the framework of a management system that is different from the limited checking procedure. Even though the Court believes the latter is applicable, in keeping with the provisions of the General Tax Act that reserves this type of measures to within that procedure, the fundamental nature of those precepts, however, are not noted and, after reminding us of the jurisprudence on the disabling relevance of the formal defects in the implementation of the procedure, it concludes that the omission of the limited checking procedure does not entail the complete invalidity of the act and dismisses the appeals lodged as it does not find the circumstance of no defence that is required for cases of mere voidability to be declared null and void.
In the rulings of 1 December and 30 December, the Court confirms the authority of the provincial tax offices to regulate the fees paid to the chambers of commerce [Recurso Cameral Permanente] . However, the second ruling partially cancels the amount paid as the Alava Tax Office was found not to have territorial competence as it was based on information obtained directly by that tax office in the course of proceedings to obtain information from a tax payer of Gipuzkoa, without requiring the prescriptive help of the tax office of that province. In the same way, the ruling of 3 February 2015 cancels the injunction for information issued by the Bizkaia tax office to a company whose address for tax purposes is in Madrid.
