In a recent resolution of the Central Economic-Administrative Court (TEAC) of March 23, 2022, a case is resolved regarding unjustified capital gains due to the holding, declaration or acquisition of assets or rights for which the Form 720 had not been filed on time....
The Central Economic Administrative Court (TEAC) in a recent resolution dated March 23, 2022 pronounces on the non-retroactivity in the application of changes in administrative and judicial criteria that are detrimental to taxpayers. Based on the idea that the...
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