In the interview, our expert lawyer explains how the proceedings related to tax offenses are being managed in the courts, the lack of specialization of the courts to handle proceedings in this matter, or what factors the judge takes into account to determine the severity of the offense. Likewise, Eduardo addresses in the interview the responsibility of offenders’ tax advisors, who can act as accomplices to the crime, and which sets trends in the courts.
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Defining the Boundaries: Debt vs. Expenditure Ceilings Over-indebtedness and over-spending are closely related concepts and often cause certain confusion, occasionally interchangeably misused, as both involve
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Personal insolvency proceedings have become a key pillar of the Spanish insolvency framework following the 2022 reform, particularly in connection with the second chance mechanism.
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