Doctrinal developments in the field of taxation - Binding Consultations published by the Andorran Tax Agency
Will be applicable to the questioner contributor as long as the circumstances of the case and the legal precepts or interpretation of the same remain unchanged. Facilitates the Administration’s criteria before facts and circumstances assimilable to the included in the response to the binding consultation. The Andorran General Tax Code (Llei de Bases de l’Ordenament Tributari, hereinafter LBOT) establishes the right, for any contributor, to formulate written consultations to the Andorran Tax Administration, whose answer acquires the character of binding from the Administration’s perspective and concerning the questioner’s tax situation. In this sense, it is relevant to remark the important role of binding consultations within the Andorran Tax framework, given that the criteria issued by the Andorran Tax Administration (Departament de Tributs i de Fronteres, hereinafter DTF): Given the content of the LBOT, the Andorran Tax Administration complies with the obligation to make an effective, public dissemination of the responses to the binding consultations via their publication on its website on a quarterly basis.