The TEAC questions the ruling of the TEAR in a tax appeal, highlighting the taxpayer’s behavior and the need to prevent procedural abuses. Criteria are unified regarding the submission of untimely evidence. The disagreement revolves around tax instruction, emphasizing the importance of a comprehensive assessment. TEAC Ruling on Administrative Appeal In resolution number 8923/2022, dated… Continue reading Tax advisor: Evaluation and challenge by the TEAC to the solution provided by the TEAR in tax trials