In a judgment dated March 20, 2019, the Supreme Court examined the case of an insolvent company, which, with the liquidation phase already in motion, received various interlocutory orders initiating enforced collection proceedings targeted at enforcing given tax claims classified as pre-insolvency claims by the tax authorities.
Nonresident income tax.- A nonresident income tax withholding higher than the required amount is an incorrect payment
VAT.- Royalties are part of customs value if they are related to the imported goods
Administrative procedure.- The decision to correct the tax domicile has effects in relation to non-statute barred tax obligations on its notification date
Collection procedure.- Tax debts cannot be offset against claims acknowledged by another authority
Collection procedure.- Collection of a debt cannot be enforced if an application has been made for deferred or split payment of the debt without notifying dismissal of the administrative proceeding initiated with that application
Economic-administrative procedure.- The economic-administrative tribunals are not required to ask for the case record to be completed before declaring the debt statute-barred