Commentary on Judgment No. 698 of 2025: Appeal of Tax Assessment between Spouses
The recent ruling of the Court of Cassation clarifies the right of appeal against the tax assessment notice by the co-filing spouse, ensuring the right to defense in the case of a joint declaration.
Tax Litigation: Analysis of Order No. 694 of 2025
Order No. 694 of 2025 provides important clarifications on the origin of appeal acts in tax litigation, highlighting the presumptions of validity and their related limits. Let us explore the meaning of this ruling together.
Commentary on Ordinance No. 10788 of 2024: Minutes of Contestation and Tax Litigation
Order No. 10788 of 2024 provides important clarifications on the production of the minutes of dispute in appeal, outlining the rights and duties of the tax administration in tax litigation.
Commentary on Order No. 10274 of 2024: The prohibition on the production of new documents in tax litigation.
Let's analyze Ordinance No. 10274 of 2024, which clarifies the prohibition of producing new documents in the context of a referral in tax litigation, with regard to public rights and legal procedures.
Analysis of Judgment No. 9995 of 2024: Appeals and Notifications in Tax Litigation
Discover how Ordinance No. 9995 of 2024 clarifies the consequences of failing to challenge the payment notice in tax litigation, analyzing the principle of 'solve et repete' and its legal implications.
Analysis of Judgment No. 9830 of 2024: The Reasoning in Tax Appeal Judgments.
Judgment No. 9830 of 2024 clarifies the minimum reasoning requirements for appeal decisions in tax litigation, highlighting the importance of adequate reasoning to ensure the right of defense.