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Tax advisor: Madrid Court annuls TEAR resolution due to incongruity in accounting case

In its ruling of July 12, 2023, the Superior Court of Justice of Madrid examines whether the challenged decision of the Regional Economic-Administrative Court of Madrid (TEAR) violates the principle of congruence and, in that context, assesses the implications of possible incongruity. The court argues that TEAR bases its resolution on issues related to the… Continue reading Tax advisor: Madrid Court annuls TEAR resolution due to incongruity in accounting case