The Supreme Court, in its ruling of June 27, 2023, determined that the position of the Tax Agency, which systematically denied the deduction of these remunerations by classifying them as “gratuities or donations” due to mercantile irregularities, was unreasonable. This approach was endorsed by the Supreme Court in other judgments issued on November 2, 2023, and on… Continue reading The Supreme Court has recognized the possibility of deducting the remunerationof administrators in cases where the company’s bylaws establish that the position is unpaid