The contested judgment rejected the taxpayer’s appeal against Wealth Tax (IP) assessments and penalties for the 2005 tax year. This was done without considering the information contained in the criminal judgment, mainly due to the fact that these were different tax years. The judgment concluded, after evaluating the evidence, that the taxpayer was resident in… Continue reading Tax advisor: Proven facts in a criminal judgment do not bind the Contentious-Administrative Courts unless they relate to the same tax period