Assessment of the Penalty for Late Filing The Judgment of October 4, 2023, from the Superior Court of Justice (TSJ) of Madrid reviews the imposition of a penalty for late filing carried out by the Administration. The Court initially acknowledges the appropriateness of the penalty, arguing that in this case, all necessary conditions are met… Continue reading Tax advisor: Analysis and Proposal for Modification of Late Filing Surcharge: Ruling from the High Court of Justice in Madrid
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