Lto the Civil Guard Las Palmas Command On 27 June, a series of investigations were launched into alleged authorship of fraud against the public treasury after a major tobacco company was found to be in the country. Autonomous Community of the Canary Islands A lower tax rate has been applied in the last three years than it actually should have beenthese facts constitute a fraud against the Canary Islands Tax Office.
Research initiation and development
The Civil Guard learned of this after receiving an anonymous complaint in May 2022 detailing that a tobacco company headquartered in the Canary Islands had made irregularities in paying taxes. Santa Cruz from Tenerife.
fraud procedure
Specific analysis of taxes for the past three years has driven the Department of Finance and Borders. light harborMore than actually needed to be applied to justify how the company in question may have deliberately erroneously influenced its tax self-assessment on dark tobacco products with a lower tax rate for the period between January 2020 and March 2023.
This was based on the declaration of the so-called “special” tax rate of 11.10 euros for every 1,000 black cigarettes sold for 2023; whereas in reality the so-called “proportionate” tax rate should be applied, the year 2023 is set at 47 euros for every 1,000 black cigarettes sold, and all this amount is 9 May 2011, which developed Law 1/2011 of 21 January on tax and other taxes on tobacco products. It is based on the provisions of the 2011 Decision. amount.
When each of the periods examined in this sense is examined in detail, it is estimated that an amount that can be released in 2020 is between 44.2 €/1000 € per black cigarette sold and 35.9 €/1000 € per smuggled black cigarette. fiscal year 2023.
With the announced application, the company stopped paying 29,890,125.25 euros to the public coffers of the Autonomous Community of the Canary Islands; Civil Guards, Güimar Court of First Instance and Order (Santa Cruz de Tenerife).