On 20 January 2014, the Ministry of Finance published a draft of an Ordinance for amending various legal acts. Details of the Fiscal Procedures Code main amendments, which unless otherwise indicated will apply within 3 days after publication, are summarized below.
Refunds of VAT will be approved if the refund application is certified by a tax consultant. If a tax consultant certifies the application in bad faith and illegal refunds are approved as a consequence of this, the tax consultant and th…
OrbitaxFiscal Procedures Code – amendments proposed
