In light of Supreme Court resolutions numbers 236/2023 and 237/2023, both dated February 23, 2023, the Central Administrative Economic Tribunal (TEAC) adjusts its previous position, adopting a jurisprudential perspective. It is established that the right to deduct VAT is inherent to the taxpayer, not being a tax option according to Article 119.3 of the General… Continue reading Tax Advisor: Jurisprudential change: right to VAT deduction
Tag: Tax Jurisprudence
Tax advisor: Evaluation and challenge by the TEAC to the solution provided by the TEAR in tax trials
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