Supreme Court grants tax return orders not to justify land value.
Murcia, June 29 .- The Board of Administrative Litigation of the Superior Court of Justice of the Region (TSJ) has directed the Administration of the State and the Autonomous Community to return to three taxpayers' money being demanded by the Tax Grants by limiting themselves to implement generic tables for valuation of land and not to its individual study.
He claims the, alganon gold, sentence, which had access , that recipients of the donation made a liquidation tax amounting to 667 euros, 110 euros and 1,820 euros, the tax rises, respectively, to 1730 euros, 772 euros Euro 3560 to consider the value of the properties was much higher than that fixed by them.
In its application, accepted by the Supreme Court, the taxpayers, allods gold, claimed that they had practiced an individualized evaluation of the land and that the valuation opinion was not motivated, in addition to indicate that the three rural properties, although different, they the same valuation.
Hall says it is important that this valuation of properties is carried out in a suitable experts to examine directly the same, taking, tera gold, into account the state of conservation and seniority, their location and circumstances urbanistic concurrent with expression of all the criteria proposed account. "
The Court added that "otherwise there would be dnseless to the taxpayer by depriving it of means to combat it."
"The motivation of administrative acts - said the verdict - not a sacramental rite but a measure that is instrumental to know the reasons for the willingness of the administration, which allows the modular case this requirement be tailored to the circumstances of each case. "
The Board concluded that "in this case, examined the evaluations made by the administration of estates donated, besides that do not include the titling of whom issued, it would clearly not be regarded as sufficiently motivated, because its wording is shows that use overly generous criteria that do not apply individually to the property valued. " 1010611