By means of the recent resolution no. 4117/2020, issued on July 24, 2023, the Central Economic-Administrative Court (TEAC) has modified its previous criteria in relation to how it determines the basis for penalties in cases of corporate simulation. This modification is based on the doctrine established in Supreme Court decision no. 770/2023, dated June 8.… Continue reading Tax advisor: The TEAC adjusts its criteria for calculating the sanction base in cases of corporate simulation
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