News published in INFORMA 2022
Skip information indexNews published in INFORMA during the month of DECEMBER
146171 - NON-DEDUCTIBLE EXPENSES. EXPENSES CONTRARY TO THE LEGAL ORDERThe Supreme Court establishes that actions contrary to the legal system cannot be equated , without further ado, with any breach of the legal system since this would lead to solutions clearly unsatisfactory, would be an interpretation contrary to its purpose.
146170 - FRACTIONAL PAYMENTS. OBLIGATION MODALITY 40.3 LIS IN THE EVENT OF SALES IN THE CANARY ISLANDSFor the calculation of installment payments using the modality of 40.3 of the LIS to be mandatory, it will be necessary to be at net amount of the turnover while , for the consideration, or not, of a large company, the volume of operations calculated in accordance with article 121 of the VAT Law will have to be taken into account.