Commentary on the Judgment of the Court of Cassation No. 26527 of 2024: Issues of Proportionality in Fiscal Sanctions.
The recent ruling of the Court of Cassation provides significant insights into the issue of proportionality of sanctions in tax matters, exploring the dynamics between criminal and administrative sanctions and the principle of ne bis in idem.
Commentary on Order No. 10773 of 2024: Delayed Payment and Sanctions in the Field of Registration Tax.
Let’s analyze Ordinance No. 10773 of 2024 and the legal implications related to the delayed payment of the registration tax, highlighting the regulatory references and applicable sanctions.