The exemption of the severance payments for business withdrawal in the personal income tax.
Global Anti-Base Erosion (GloBE) Proposal – Pillar Two, for Addressing the Tax Challenges of the Digitalisation of the Economy
The Plenum of the Constitutional Court has declared that the judge, before sentencing, must assess all the evidence provided by taxpayers, in order not to violate their right to effective judicial protection.
The Central Economic-Administrative Court considers that the remuneration of the football players´ agents paid by the clubs is made on behalf of the players and therefore must be attributable to them.