Understanding Registration Tax in Legal Context
Discover comprehensive resources on registration tax, including detailed legal articles and cases, to stay updated on the latest developments in jurisprudence.
The ruling no. 33856 of 2024 on the notary's liability for embezzlement.
An in-depth analysis of the Supreme Court ruling that clarifies the criminal liability of the notary for the failure to pay the registration tax. We explore the legal implications and the regulations involved.
Commentary on Judgment No. 10837 of 2024: Compensation for Actual Damages and Taxation.
Let's analyze the recent ruling of the Court of Cassation that clarifies the taxation of compensation for damages, distinguishing between registration tax and VAT, to provide a clear picture of the legal and tax implications.
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.
Transfer of business and goodwill: commentary on Ordinance No. 10001 of 2024.
Let's analyze the important Order No. 10001 of 2024 that clarifies the criteria for calculating goodwill in determining the taxable base for registration tax, highlighting its relevance for tax purposes.
Order No. 9462 of 2024: Jurisdiction in the registration tax and the role of territorial offices.
The order no. 9462 of 2024 clarifies the scope of competence of the territorial offices of the Revenue Agency in the management of the registration tax, highlighting the importance of the jurisdiction of the public official.
Registration Tax and Oral Transfer of Business: Analysis of Sentence No. 9446 of 2024
The recent ruling of the Court of Cassation clarifies the application of the registration tax in verbal transfers of business, highlighting the importance of official registration and the absence of prior contradiction.
Commentary on Judgment No. 9536 of 2024: the principle of consolidation of the tax criterion.
Let's analyze Judgment No. 9536 of 2024, which clarifies the principle of consolidation of the tax criterion and its application in the matter of registration tax and VAT.
Business Transfer: Analysis of Ruling No. 8805 of 2024 and Its Tax Effects.
Let's explore ruling no. 8805 of 2024, which clarifies the criteria for the qualification of business transfers and the tax implications related to the taxation of asset transfer operations.
Embezzlement: Analysis of the Supreme Court Ruling on the Role of the Notary.
An analysis of the recent ruling of the Court of Cassation regarding embezzlement and the implications for notaries in relation to tax payments, in light of the case law and current regulations.