In numerous previous rulings, the Supreme Court has addressed the question of the need for the expert of the Administration to make a direct visit to the property being valued in order to issue his opinion. However, the appealed judgment considers that this visit is not necessary, which contradicts the criterion established by the Court.… Continue reading Tax Advisor: The Supreme Court ratifies the importance of accurately identifying the witnesses or samples in the valuation of the verification of values

In numerous previous rulings, the Supreme Court has addressed the question of the need for the expert of the Administration to make a direct visit to the property being valued in order to issue his opinion. However, the appealed judgment considers that this visit is not necessary, which contradicts the criterion established by the Court.… Continue reading Tax Advisor: The Supreme Court ratifies the importance of accurately identifying the witnesses or samples in the valuation of the verification of values