The Economic-Administrative Central Court (TEAC), in his resolution number 3615/2015 dictated the February 9, 2017, resolves that, contributed tests that accredit that the domestic trousseau of a causer is inferior to 3% of the hereditary mass, corresponds to the Administration realising all necessary performances to denature the sustained by the taxpayers.
Resolving the claim formulated, the TEAC admits the arguments replicate by the reclamants and, manifests that a report elaborated to instances of part, despite that it can not have absolute evidential strength of the facts, it is sufficient to destroy at least the automatism to apply the before mentioned presumptions.
In sum can be assumed that contributed by the taxpayers value-based elements of the existence of a 3% inferior domestic trousseau of the hereditary discharge, the Tax Administration has the obligation to realise, how less, a response properly motivated on the evidential value of the tests presented or of the criteria applied by the part.