The Supreme Court, in a ruling dated June 8, 2023, interprets that in case of simulation, the basis of the penalty will be the difference between the amount not paid by the individual and the amount paid by the simulated special purpose vehicle, in relation to the same income. Thus, the Supreme Court confirms the… Continue reading Tax Advisor: The Supreme Court establishes that the basis of the penalty will be the difference between the amount not paid by the individual and the amount paid by the simulated special purpose vehicle.