The additional tax assessment by the tax administrator gives rise to the obligation to pay interest on arrears; in addition, this often entails penalties, which may, in total, exceed the amount of the additiona…
The Tax Code allows the tax administrator to secure unpaid tax by establishing a lien on the property of the taxable entity. If the taxable entity fails to pay the tax secured by the lien in a proper and timely…
In May 2020, we informed you about a ground-breaking decision of the Supreme Administrative Court which rejected the practices of the Tax Administration consisting in the necessity of “additional taxation” of t…