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Cuatrecasas, Gonçalves Pereira

Dispute Resolution-2011

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Rankings at a glance
Award levelCommended
InnovationGuarantee to suspend payment of a tax debt
Originality6
Rationale6
Impact5
Total17
DescriptionUsed the client’s credit balance with its main customer, the Spanish government, to guarantee a €20m tax debt with regional authorities. The first time the tax administration has accepted this kind of security.