The Ecological Tax for the Emission of Gases into the Atmosphere is a state contribution payable by companies or individuals that emit into the atmosphere substances that cause environmental deterioration,…
On November 14, 2023, a thesis issued by the Second Collegiate Court in Administrative Matters of the Second Circuit was published in the Judicial Weekly of the Federation and in…
REFUND OF THE BALANCE IN FAVOR OF COMPLEMENTARY TAX RETURNS. THIS IS APPLICABLE AS LONG AS THEY MODIFY THE TAX SITUATION OF THE TAXPAYER THAT PREVAILED AT THE TIME OF…
THE 0 % RATE PROVIDED IN ARTICLE 29, SECTION IV, PARAGRAPH D), OF THE VALUE ADDED TAX LAW, IS APPLICABLE TO THE CONSIDERATION FOR COMMISSION SERVICES, ONLY IN THE CASE…
During the last few years, an increasing number of states in the country have been adding new ecological taxes to their legislation. On June 1st, 2023, the Legislative Decree number…
As in previous years, at the end of January 2023, the Tax Administration Service (hereinafter, "SAT"), published the Fiscalization and Collection Master Plan 2023 (hereinafter, "Master Plan 2023"). In this…
