Recently, the Supreme Court, in its decision no. 909/2023 of July 4th, has established a doctrine regarding the interpretation of the prohibition to review tax acts according to article 213.3 of the LGT. The interpretative criterion established is that this prohibition does not apply when there is a final court decision which, without analyzing the… Continue reading Tax advisor: The Supreme Court rules on the prohibition to review tax acts according to art. 213.3 of the General Tax Law
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