Articles, Dispute Resolution
The High Court of Cassation and Justice decided that an appeal against the tax audit report is inadmissible
The High Court of Cassation and Justice, in motivating the decision, considered that the tax audit is the document that underlies the issuance of the tax decision, namely that document that records the findings of the fiscal inspection bodies, “it does not represent an administrative act so as defined by art. 41 of Ordinance no. […]