On Friday, the Council of State issued several rulings on international taxation, tax proceedings, the CIR, and personal taxation, specifically concerning:
- The conditions for applying the former Section 212-I-b when the lender is a partnership owned by individuals:CE, 8th and 3rd Divisions, May 31, 2024, No. 476479, Cited in the tables
- Failure to apply Article 182 B of the General Tax Code in cases of fictitious services:Council of State, 8th and 3rd Chambers, May 31, 2024, No. 482470, Cited in the tables
- An audit is not invalid merely because it was not conducted on the company’s premises: Labor Court, 8th and 3rd Chambers, May 31, 2024, No. 488432, Cited in the tables
- The application of the rule doubling doctors’ salaries under the CIR when an employee earns a doctoral degree during the term of their contract:Labor Court, 8th and 3rd Chambers, May 31, 2024, No. 476354, Cited in the tables
- The Robien scheme and the consequences of failing to comply with the rental commitment:Court of Appeal, 8th and 3rd Chambers, May 31, 2024, No. 475692, Cited in the tables