Tag: Tax inspection
The tax authorities cannot adjust a taxpayer’s position through alternative exclusionary arguments
09/29/2026
According to the Supreme Court, it is not valid for tax auditors to deal with a finding of fraud upon the law potentially being set aside by providing other adjustment alternatives in the assessment. In its judgment 3035/2026 of July 7, 2026, panel two of the Supreme Court’s Judicial Review Chamber has established a precedent […]