The case presented is the judgment of December 14, 2022, in which the High Court of Justice of Madrid studies whether or not the related-party transaction carried out with respect to the partnership-company relationship is correctly valued, as well as the appropriateness of the secondary adjustment made. The Court establishes that the services rendered were… Continue reading Tax advisor: Is a restitution of assets made to the partnership if the partner is not the owner of the target account?
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