Court of Cassation, Order No. 23095/2020: Notification of Payment Notices and Documentary Evidence
The Court of Cassation, with order no. 23095 of 2020, clarifies the methods of proof related to the notification of payment notices, highlighting the importance of photocopies and their validity in the absence of formal disputes.
Analysis of Judgment No. 11427 of 2024: Appeal of the Payment Notice and Validity of the Notification.
Let's explore the recent ruling of the Court of Cassation regarding the validity of the notification of payment notices and the implications for tax litigation.
Commentary on Judgment No. 10824 of 2024: Appeal of the Payment Notice and Burden of Proof
Let's analyze the recent ruling of the Supreme Court regarding the appeal of payment notices and the role of the taxpayer in demonstrating the accuracy of tax returns.
Order No. 10760 of 2024: statute of limitations and bankruptcy in tax litigation.
Order No. 10760 of April 22, 2024, of the Court of Cassation clarifies the limits of the notification of payment notices in the event of bankruptcy, establishing rights and guarantees for the bankrupt who has returned to good standing.
Tax Collection: Commentary on Order No. 9866 of 2024
The order of the Court of Cassation of 2024 clarifies the methods of notification of payment notices by collection agents, highlighting the applicability of the rules on ordinary postal service.
Order No. 8858 of 2024: Clarifications on the Deadline for Notification of Payment Notices
Order No. 8858 of 2024 provides important clarifications regarding the expiration of payment notices and the current legislation, highlighting the absence of an extension for the deadline of December 31, 2008.