Institutional Relations

 

With the objective of complying with the aims set forth in Article 2.1.10 of the Bylaws in relation to “Establish scientific and cultural exchanges with similar national or foreign entities”, the AEDAF endeavours to establish agreements that allow the carrying out of specific activities and initiatives which may contribute a benefit in the most direct form possible for the associates, establishing in this way relations with institutions and organisations with which common interests unite us andconsolidating its presence and visibility both on the national and international level.

 

On the international level

 

On the national level

 


ON THE INTERNATIONAL LEVEL


 

Confédération Fiscale Européenne (CFE)

The Confédération Fiscale Européenne (CFE) is a supranational institution, created in 1959, which brings together the most prestigious and representative Associations of Tax Advisors of Europe, of which AEDAF is a full member. It is, on tax subjects, a consulting body of the European Union Commission, with whose responsible persons it maintains permanent contact.

The official incorporation of the Association in the CFE took place in 1985.

The CFE offers, as do the institutions that comprise it, services of direct use for professionals, in obtaining documentation and information as well as through its contacts with the persons responsible for the tax area of the European Union, and along with all this, the strengthening of the image of the CFE as the representative organisation of the European Tax Advisors and defender of the professional activity performed by them.

The CFE structures its functioning on three political bodies, the Executive Committee, the Council, and the General Assembly, and its scientific work in two groups, the Fiscal Committee (direct taxation and indirect taxation) and the Professional Issues Committee, also called the “Task Forces” or work units dedicated to more specific subjects, integrated by representatives of each Association of Tax Advisors where the conclusions and documents drawn up by the working groups are discussed and the issues of greater interest for all the professionals are analysed.

The representatives of the AEDAF in the CFE are:

  • Fiscal Committee: Victor Viana

  • Sub-Committee for Direct Taxes: Victor Viana

  • Sub-Committee for Indirect Taxes: Carlos Gómez

  • Professional Issues Committee: José Blasi

  • General Assembly: José Blasi

  • ECJ-European Court of Justice Task Force: Stella Raventós (Director of the ECJ-European Court of Justice Task Force)

 

European Register of Tax Advisors (EURTAX)

The European Register of Tax Advisors (EURTAX) groups the European tax advisors belonging to the collective members of the CFE. The added value for the tax advisor by registering in the EURTAX, lies in the fact that his data can be consulted by a future client as well as by a tax advisor of another country who may require his services. The tax advisors have to face the challenges that the economic-business activity poses in a globalised setting, as well as the opportunities derived from belonging to the European Union, for which the demand for formulas that allow establishing stable collaborations or strategic alliances in specific issues with firms of other countries is growing. The initial fee is 100€ and the yearly fee thereafter is 50€ to be paid.

 

Instituto Latinoamericano de Derecho Tributario (ILADT)

The Instituto Latinoamericano de Derecho Tributario (Latin American Institute for Tax Law), created in 1958, is a private institution of a civil nature that groups the Associations of Tax Advisors of Central and South America, Portugal, Italy and Spain, specialists in tax matters, of which the AEDAF is a full member.

The official incorporation of the Association in the Institute took place in the year 2000.

The ILADT has as its objective to promote the study and technical-legal perfecting of the Tax Law, to bring about the creation of specialised scientific institutions in Latin American countries, to hold scientific-legal seminars and maintain permanent contacts with universities, teaching centres, institutes and specialised attorneys, as well as with other similar institutions, and to organise an information office on subjects related to the purpose of this Institute, in addition to contributing to a better relationship and exchange of information among the professionals represented by each member entity.

The ILADT structures its functioning on two political bodies, the Executive Council and the General Assembly, and its scientific work on the holding of Seminars of a biennial character where a specific subject area is studied and discussed.

The two Associations representing Spain in the ILADT are:

  • Asociación Española de Asesores Fiscales (Spanish Association of Tax Advisors): José Ignacio Alemany, President of the AEDAF.

  • Asociación Española de Derecho Financiero (Spanish Association of Financial Law): Fernando Serrano ,President of the AEDF.

 

International Fiscal Association (IFA)

The International Fiscal Association (IFA) is a private institution of international scope, created in 1938, and that brings together the professionals dedicated to tax consulting. The IFA has the condition of a consulting organisation of the Economic and Social Council of the UN. In this condition, it is represented in meetings of the Committee of Experts on International Cooperation in Tax Matters of the United Nations, and maintains contact with the fiscal activities of the European Union, the OECD, among others.

The official incorporation of the Association in the IFA took place in 1992, belonging to the Spanish branch which is the Asociación Española de Derecho Financiero (Spanish Association of Financial Law) (AEDF).

The IFA has as its objective the study of international and compared law in relation to the public finances, as well as the financial and economic aspects of taxation, in addition to contributing to a better relationship and exchange of information among the professionals.

The IFA structures its functioning on three political bodies, the Executive Committee, the Standing Scientific Committee and the General Council, and on branches located in each country. The Spanish branch of IFA is the Asociación Española de Derecho Financiero (Spanish Association of Financial Law) (AEDF), with a natural person or an Association, an organisation or an institutionbeing able to be a member. Its scientific work is structured around the holding of an annual Congress where a specific theme is studied and discussed.  

The representative of the AEDAF in the IFA is José Ignacio Alemany, President of the AEDAF.

 

Arco Mediterraneo de Auditores (AMA)

The Arco Mediterráneo de Auditores (Mediterranean Arc of Auditors) is a European professional organisation of a cross-border character that brings together regional institutions representing auditors and other accounting professionals, located in countries bordering the Mediterranean (currently, Spain, France and Italy) that represent, in their respective territories, more than 20,000 professionals of the following collectives: Censores Jurados de Cuentas (Certified Account Auditors) (Spain), Experts Comptables et Commissaires aux Comptes (Accounting Experts and Auditors) (France), and Ragionieri e Dottori Commercialisti (Chartered Accountants and Experts) (Italy). It was created in 1992 to institutionalise the relations that had been established informally among some of their current members.

The official incorporation of the Association of the AMA took place in 2014, and responds to the need to strengthen the international relations of the firms of the members of the AEDAF which is increasingly more evident, taking into account the historical and current relationship between auditors/inspectors and tax advisors.

The AMA has as its objective to facilitate the international operative relationships of the professionals who are associates of the member institutions, tools for providing international services to their professionals, establishing communication channels between professionals and organising events that promote the development of an international space of the profession.

The AMA structures its functioning on two political organisations: The General Assembly of all the member institutions, represented by their President, and the Management Council, formed by 12 persons among which stand out the President and the two Vice-Presidents, which have to preside over and coordinate the actions of the AMA in their countries.

See publications of the AMA

 


ON THE NATIONAL LEVEL


 

Administración Tributaria

The collaboration between the AEDAF and the Administración Tributaria (Tax Administration) is based on the presentation of the corresponding Report by the Association, with respect to the procedural rules as well as the systematic transfer of its concern in view of certain actions by the Tax Administration that affect the daily activity of the professional firms, and of all those other issues that are necessary to resolve by presenting the incongruences or dysfunctions within the legal system.

 

Forum of Associations and Colleges of Tax Professionals

In 2011, the Forum of Associations and Colleges of Tax Professionals was created as a means to improve the relationship between the Tax Administration and the taxpayers through transparency and cooperation. The Forum establishes as objectives increasing the legal security of the taxpayers, delving into the mutual knowledge in a framework of transparency and rigor, and disseminating the new elements and the action criteria the Tax Agency. The AEDAF is among the collectives making up the Forum.

 

Confederación Española de Directivos y Ejecutivos (CEDE)

The Confederación Española de Directivos y Ejecutivos (Spanish Confederation of Directors and Executives), created in 1997, groups associations of directors pertaining to different sectors. It is also a consulting organisation of the Administration and the parliamentary groups, and in this sense, the CEDE habitually holds meetings with the Congress of Deputies and the Senate to debate and express the opinions of the directors on subjects of common interest of the economic and business area.

The official incorporation of the Association to the CEDE took place in 1999 as the only entity representing the professionals dedicated to tax consulting.

The objective of the CEDE is to contribute to the projection of the social image of the Spanish directors and executives –both in Spain and in Europe and America, mainly-, to the promotion of the ethical professional activities and to the continual training of the directors.

On tax matters, through the CEDE, the AEDAF has special protagonism through the presenting of initiatives necessary for the achievement of a fairer and more stable legal framework of our tax system. To do this, belonging to the CEDE allows us to project our activity and suggestions to a professional area of the maximum level and prestige, and to transfer to the different Institutions with which the CEDE maintains stable relations, our action proposals as specialists in the tax consulting sector.

The CEDE structures its functioning on two political bodies, the Management Board and the General Assembly, and its scientific work in the holding of Working Breakfasts, of Working Committees and of its biennial Congress.

The representative of the AEDAF in the CEDE is José Ignacio Alemany, President of the AEDAF.

 

Consejo General del Poder Judicial (CGPJ)

The collaboration between the AEDAF and the Consejo General del Poder Judicial (General Council of Judicial Power) is based on the subject of training of judges and magistrates, besides contributing to a better relationship and exchange of information among the professionals represented by each entity.

In 2001, this cooperation was materialised with the signing of a Collaboration Agreement to allow the realisation of joint activities, such as the organisation of seminars with attendance of judges and associates, the participation and collaboration of both collectives in the activities of both institutions. From that time, and annually, the holding of the Study Seminars, Meetings between Judges and Tax Advisors, and Tax Congresses have been held. The purpose of these activities is rooted in the advisability of dealing with the judges who carry out their functions in the tax area, issues that are problematic or current, with the aim of improving knowledge and response to judicial disputes. In this regard, the participation and contribution of the AEDAF enriches any type of focus in the practice of Tax Law.

 

Spanish Institute of Chartered Accountants (ICJCE)

The Instituto de Censores Jurados de Cuentas de España (Spanish Institute of Chartered Accountants), created in 1942, is a private institution with its own legal personality, which groups the chartered accountants of Spain and the auditing firms. At the same time, it is recognised as a Public Law Corporation, organisationally linked to the Ministry of Economic Affairs and Competitiveness.

The ICJCE has as its objective the defence of the interests of its members and to ensure the development and good functioning of the auditing activity on the national and international level, with presence in the main auditing organisations.

The collaboration between the AEDAF and the ICJCE, to which an important number of its members also belong, is based on the subject of continual training of the professionals in order to facilitate the updating of their knowledge, as well as to disseminate issues related to auditing, accounting and similar subjects, and to contribute to a better relationship and exchange of information among the professionals represented by each entity.

In 2000, this cooperation materialised with the signing of a Collaboration Agreement that allows carrying out activities jointly, the attendance of both collectives in the training activities of each entity, the use by the AEDAF of the installations possessed by the Territorial Groups of the ICJCE, and the exchange of publications, as well as the participation of both institutions in their respective National Congresses.

 

Instituto de Estudios Fiscales (IEF)

The Instituto de Estudios Fiscales (Fiscal Studies Institute), created in 1960, is a centre specialised in research and training at the service of the Public Treasury.

The IEF has the following areas as its objective:

  • The studies, research and economic and legal counselling in the matter related to the public income and expenses and their impact on the economic and social system, as well as the analysis and use of tax statistics. Its targets are the Ministry for the Treasury and Public Administration Services, other Ministries, public organisations and institutions, of the national and international area.

  • The training, collaborating in the selection processes and training of civil servants of the Ministry for the Treasury and Public Administration Services, as well as the cooperation with other national and international institutions in the subject of training and technical assistance. Its targets are the civil servants and personnel of the General State Administration, Autonomous Regions and Local Administrations, and personnel of other international administrations.

In 2001, the cooperation between the AEDAF and the IEF was materialised with the signing of a General Protocol of Collaboration, in which different initiatives of common interest are included for the cooperation in preparing papers, studies, courses, seminars and the promotion of joint endeavours between the Administration and its constituencies.

 

 

Universities and Post-graduate Training Centres

The relations between the Spanish Association of Tax Advisors and the university world is maintained on a plane of constant collaboration. The AEDAF includes a good part of the practicing Financial and Tax Law professors of our universities.

The initiative is motivated by the permanent concern of the Association with scientific subjects and the need to contribute to the training of the future professionals, providing them academic contents, both legal and economic, and the necessary ethical aspect for their personal development, applied to professional practice.

The new professionals that must contribute the necessary continuity to the AEDAF in the future are the current students of the Master Degrees in tributary and fiscal consulting.

The aim of this collaboration and the presence of the AEDAF in the university centres is to guide the students who decide to initiate their professional career from the practice of tax consulting, through the Association.

Below, the following Collaboration Agreements are listed:

 

Aula Business S.L.
Máster en Gestión Fiscal y Tributación

 

CEF-UDIMA        
· General Partnership Agreement
· Máster Univ. en Tributación/Asesoría Fiscal
· Máster Univ. en Asesorías de Empresas
·Máster Univ. en Fiscalidad Internacional

 

Centro de Estudios Garrigues 
· General Partnership Agreement
· Máster Executive en Fiscalidad Internacional
· Máster Executive en Asesoría Fiscal
· Máster Universitario de Práctica Tributaria

 

Centro Universitario Villanueva
· Máster de Especialización en Tributación, Procedimiento Tributario y Fiscalidad

 

ESADE (Barcelona)
· Título de Experto en Fiscalidad Internacional
· Máster en Especialización en Asesoría y Gestión Tributaria

· Doble Máster en Abogacía - Máster Universitario en Asesoría y Gestión Tributaria

 

Escuela de Finanzas A Coruña
· Master en Tributación y Asesoría Fiscal

 

Escuela Superior de Estudios de Empresa S.L. (ESESA)
· Máster en Asesoría Fiscal de Empresas

 

Fundación Canaria Bravo Murillo
· Máster en Tributación Empresarial

 

Fundación para el Desarrollo Empresarial (FUNDESEM)
· Máster en Derecho de Empresa (MDE)
· Máster Universitario en Abogacía (MUA)
· Máster en Asesoría Fiscal de Empresas (MAFE)
· Curso Superior de Asesoría Laboral de Empresas (ASLE)

 

IE Business School
· Programa de Asesoría Fiscal para Profesionales

 

IFFE Business School

Instituto de Formación Financiera y Empresarial (IFFE Business School)
· Acuerdo de Colaboración general
· Máster en Asesoría Fiscal y Contable

 

Instituto Superior de Derecho y Economía - ISDE
· Máster Internacional de Asesoría Fiscal
· Máster en Asesoramiento Financiero y Patrimonial

 

Kühnel Escuela de Negocios
· General Partnership Agreement
· Máster en Asesoría Fiscal

 

Máster Fiscal Profesional (before Máster Fiscal Granada S.L.)
· Máster en Fiscalidad Práctica
· Máster Profesional en Fiscalidad

 

Universidad Complutense de Madrid

Universidad Complutense de Madrid
· Máster en Estudios Avanzados de Derecho Financiero y Tributario

 

Universidad de Alicante

Universidad de Alicante
· Máster en Tributación

 

Universidad Católica de Valencia

Universidad Católica de Valencia
· Máster en Asesoría Fiscal

 

Universidad de Barcelona
· Máster en Contabilidad y Fiscalidad

 

Universidad de Cádiz
· Máster en Asesoría Fiscal

 

Universidad de Cantabria
· General Partnership Agreement
· Máster Universitario en Tributación

 

Universidad de Castilla-La Mancha. Albacete
· General Partnership Agreement

 

Universidad de Deusto
· Máster en Asesoría Fiscal

 

Universidad de Loyola
· General Partnership Agreement
· Máster Oficial en Tributación y Asesoría Fiscal

 

Universidad de Málaga
· Máster Universitario en Asesoría Fiscal y Tributación

 

Universidad de Murcia
· General Partnership Agreement

 

Universidad de Navarra
· Máster Universitario en Asesoría Fiscal

 

Universidad  de Oviedo
· General Partnership Agreement

 

Universidad de Valencia
· Máster Financiero y Tributario/Asesoría Fiscal

 

Universidad Jaume I de Castellón
· General Partnership Agreement
· Curso de Experto en Fiscalidad Práctica

 

Universidad Miguel Hernández de Elche
· Master Universitario en Asesoría Fiscal

 

Universidad Pompeu Fabra
UPF Barcelona School of Management

· Máster en Fiscalidad

 

Universidad Pública de Navarra
· General Partnership Agreement
·
Máster en Asesoramiento Fiscal, Contable y Laboral