At the beginning of the year, our office informed you how to apply the Council of State’s CZABAJ case law (dated 13 July 2016, Decision No. 387763) in the context of a tax dispute. If you would like to read our article on this point, please click on the following link: https://attorney-counsel.com/czabaj-application/ In this article,...Read More

In exceptional times, exceptional measures are required! As it stands, Article 790 bis of the General Tax Code currently provides that: Donations of sums of money that are made in a direct line over 3 generations (children, grandchildren, and great-grandchildren) are exempt from transfer tax for transfers of up to 30,000 euros, provided that this...Read More

A health crisis is currently affecting almost every country in the world. This unprecedented crisis, of exceptional gravity, makes it necessary to review certain mechanisms that have been in place for years. In 1994, Directive 94/19 was adopted by the European Parliament and the European Council, which concerned deposit guarantee schemes and had the undisguised...Read More