This system has been contested by the Spanish right, but Spain's constitutional court has upheld the policy.

ECONOMIST: Spain and its regions

Its claim has been upheld by Zimbabwe's Supreme Court but continues to be ignored by the government.

ECONOMIST: Zimbabwe's diamonds

But Treasury rules do require it, and the Treasury's position has been upheld by the courts, which have ruled that an estimate of what might be recovered isn't enough for a taxpayer to claim his losses.

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