The basis on which subsidiary liability is attributed to the directors is the existence of a tax infringement committed by the company in which they have participated. However, when the tax infringement is annulled, in this case due to the lack of motivation of the culpability, the necessary requirement for the derivation of liability to… Continue reading Tax advisor: It is not correct to attribute subsidiary liability directly linked to the infringement when there is no infringement in which the directors of the company have participated