Do You Want To Build A Snowman?

When I was at home as I listened to the theme song from the film Frozen for the umpteenth time (kids, you know), my mind began to wander and I think about one of the last times I —like the snowman Olaf— was "frozen", when faced with an inspection from the Spanish Tax Authorities.

The document concerned the revision of Value Added Tax (VAT) and highlighted several controversial issues —prominently an operation in which the tax payer had charged a client the VAT they were liable to pay (by declaring it as accrued VAT), having nevertheless failed to pay the Spanish Tax Office (in fact, this amount was not even collected from the buyer, since they decided to pay this amount with other debt).