The Supreme Court determines, in its judgment of February 15, 2023, appeal no. 3001/2021, that the simple fact of accepting the distribution of dividends agreed by the shareholders’ meeting is not sufficient for the factual assumption of the derivation of liability for unlawful acts. It is also necessary to perform an active act, which means… Continue reading Tax advisor: No derivation of liability can be considered for the mere fact of accepting a dividend distribution.