Criminal Court No. 20822/2024: Improper Compensation and Criminal Liability in the Tax Context
The recent ruling by the Court of Cassation provides important clarifications on criminal liability for tax violations and the use of non-existent VAT credits. It examines the legal implications and consequences for the entrepreneurs involved.
Commentary on Judgment No. 11464 of 2024: Compensation of Tax Credits in Insolvency Proceedings.
Judgment no. 11464 of 2024 clarifies the methods of VAT credit compensation in the event of insolvency proceedings, establishing rights and obligations for the tax administration. Let's analyze the details and legal implications.