The Supreme Court warns: if the Treasury seizes a checking account, the citizen should reveal that the cash can’t be confiscated | Legal | EUROtoday

The Supreme Court has dominated on the seizures by the Tax Agency of the steadiness of taxpayers' financial institution accounts. The Contentious-Administrative Chamber has upheld the enchantment filed by the Tax Management Body of the Barcelona Provincial Council and warns that, in circumstances through which the Treasury requisitions the steadiness of an account, it’s the citizen who should reveal that the Seized cash can’t be seized.

The ruling (the textual content of which will be consulted right here) annuls a ruling by the Contentious Administrative Court quantity 13 of Barcelona that, after not investigating sufficient, assumed that the cash {that a} lady deposited in a checking account got here solely from the pension whose portions, by regulation, can’t be seized.

According to the information included within the ruling, the taxpayer obtained, as the one earnings, a non-contributory pension for incapacity. 402 euros month-to-month. The lady periodically transferred these quantities from the account into which the Social Security deposit was made to a different for private use.

The Barcelona Provincial Council issued an order to grab 350 euros for violations in the usage of public transport in 2019. The Administration, as soon as it verified the listing of financial institution transactions from the seized account, noticed that there have been credit that didn’t correspond to the earnings. of the pension and seized the account. According to tax regulation, any steadiness that doesn’t come from any wage or Social Security advantages will be topic to garnishment.

In order to annul the seizure process, the affected lady argued that the steadiness she obtained was lower than the minimal interprofessional wage (SMI). The Barcelona courtroom agreed with the lady and dominated that the account couldn’t be seized as a result of the steadiness was beneath the important minimal to have the ability to survive. In 2021, the yr through which the embargo occurred, this minimal quantity was 965 euros per thirty days. Only the surplus, the choose famous, “could be considered savings and therefore would be seizable.” In this case, because the lady earned 400 euros, the Justice of the Peace stated that the Treasury couldn’t seize the steadiness of the account in query.

However, the Supreme Court factors out within the decision of the enchantment in opposition to this ruling that to find out whether or not the seizure of a checking account is authorized, it’s first needed to analyze in depth the origin of the cash. In the ruling of the Catalan courtroom, it was assumed that the seized steadiness got here solely from the pension that the taxpayer obtained. However, the excessive courtroom magistrates criticized, the choose didn’t inquire into the chance that the taxpayer's private use account contained quantities that might be seized, comparable to cash deposited in money.

The tax company didn’t intend to grab the wage or pension, however somewhat the steadiness of the debtor's present account. According to the excessive courtroom, the Barcelona choose's decision “showed indifference about the source, provenance or origin of the amounts credited to the bank account that was subject to seizure,” which was important to find out whether or not the steadiness got here solely from the pension or whether or not There have been different sorts of earnings that might be seized.

According to the judges of the Chamber, it’s as much as the taxpayer to show that the steadiness of the checking account can’t be seized. In this regard, the lady defended that each one the cash in that account got here from the pension, whose earnings, as said by regulation, can’t be confiscated. The excessive courtroom has thought of that the Catalan courtroom reached an misguided conclusion that “the bank account was funded exclusively by the income, verified by the beneficiary of the pension from the account into which the Administration deposited the benefit” as a result of it didn’t make any sort of investigation into the origin of the cash that had been seized.

Therefore, the Supreme Court upholds the enchantment of the Tax Management Body of the Barcelona Provincial Council and seizes the taxpayer's account as it’s confirmed that the steadiness didn’t come completely from the lady's pension, however included different sorts of earnings that , being completely different from the profit, are thought of financial savings and subsequently topic to seizure.

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