The ruling under appeal determined that the Administration, without going back in the collection process to properly notify the levy order, despite the cancellation of a seizure proceeding in accordance with the resolution of the Economic-Administrative Court (TEAR), proceeded to offset a credit in favor of the claimant and a debt derived from a liquidation.… Continue reading Tax advisor: Is it valid to automatically offset a credit and a debt in the enforcement period before duly notifying the order of constraint?