Our comments on the official practices of the Revenue Agency and on tax law rulings. For continuous updates on the latest developments in the tax sector.
September 2, 2026
Court of Cassation, Judgment No. 31771 of August 24, 2026
In Judgment No. 31771 of August 24, 2026, the Court of Cassation held that the judge must assess, for the purposes of applying Article 131-bis of the Criminal Code...
Criminal Cassation, Section III, Judgment No. 31782 of August 24, 2026
In the crime of making a fraudulent declaration through the use of invoices for nonexistent transactions, the entry of the invoice in the accounting records...