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.
Effects of Registration: Analysis of Ordinance No. 11213 of 2024
The importance of the transcription note for the enforceability against third parties of real estate deeds, in light of the recent ruling by the Court of Cassation.
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.