Indirect taxation of trust

Recent jurisprudential contributions in the field of trusts require us to carry out a further analysis of the fiscal discipline applicable to that institution, in the light of the consolidated orientation, which seems to have contributed to an epochal change of direction compared to the past, opening up a more incentive tax regime. As we…

Company distress and the new alert indeces published by the National Council of the Order of Chartered Accountants and Accounting Expertes

The Code of Company Distress and Insolvency, outlining the new system of alert and prevention, pursuant to art. 13, paragraph 2, has delegated the development of adequate indeces that may reasonably constitute a presumption of the existence of the state of crisis, that gives rise to the obligations of prompt adoption and implementation of the…