Publications
We regularly publish content on tax and corporate matters to provide clarity and context on regulatory changes, case law developments, and material issues.
Tax Case Law Report, March 2026
RJT 3-2026: (1) the duty of the Tax Courts to provide reasoned judgments; (2) the statutory criteria governing real estate tax valuations; (3) the timing for raising defenses in tax collection proceedings; (4) tax loss carry-forwards and the effects of pending litigation concerning prior tax years; and (5) presumptive assessment of the tax base under article 35 of the Income Tax Law.
Tax Case Law Report, February 2026
RJT 2-26: (1) a minority approach holding that the Regional Treasurer’s Office does not exercise judicial jurisdiction in tax collection proceedings; and (2) the tax authority’s duty of confidentiality over audit/enforcement materials (tax secrecy vs. access to information).
Tax Case Law Report, January 2026
RJT 1-26: (1) real estate tax, (2) tax loss carry-forwards in consecutive audits, and (3) Circular No. 38/2025 and the VAT “advance payment” requirement imposed on payment service providers.