The Supreme Court has established jurisprudence through the recent ruling number 744/2023, issued on June 6. In this ruling, the Supreme Court has addressed the issue of the determination of the penalty for the infringement described in article 191 of the General Tax Act. This infringement refers to the omission of the total or partial… Continue reading Tax advisor: The Supreme Court rules on the basis for the penalty of art. 191 of the General Tax Act in related transactions