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