Judgment No. 9900 of 2024: Clarifications on Objectively Non-Existent Transactions.
The recent intervention of the Court of Cassation on the non-taxability of revenues arising from non-existent operations provides significant insights for the tax management of non-commercial entities. Let’s explore the details of ruling no. 9900 of 2024.
Analysis of Judgment No. 9723 of 2024: Evidence of Objectively Non-Existent Transactions.
The recent ruling of the Court of Cassation clarifies the principles regarding VAT and the proof of non-existent transactions, outlining the responsibilities between the Tax Administration and the taxpayer.