Commentary on Judgment No. 14954 of 2024: Fraudulent Declaration and Compliance Visa.
Analysis of ruling no. 14954 of 2024 and the legal implications related to the issuance of the compliance visa in tax declarations, highlighting the causal contribution to tax offenses.
Liability of the entities issuing the compliance visa: commentary on Judgment No. 11660 of 2024.
The recent ruling of the Court of Cassation provides important clarifications on the liability of those who issue the conformity visa, highlighting the legal implications and the competencies of the Revenue Agency.