Tax Newsletter - June to August 2025

Central Economic-Administrative Court clarifies position on the adjustment to be made following the exclusion of non-monetary contributions from the tax neutrality regime

According to the court, the adjustment will depend on whether there are unrealized gains to be adjusted immediately or foreseeably and must be consistent with the logic of the tax neutrality regime, by preventing the adjustment from causing double taxation.

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Decisions, judgments and new legislation

1. Corporate income tax and non-resident income tax
2. Personal income tax
3. Indirect taxes and tariffs
4. Local taxes
5. Special and environmental and other taxes
6. Tax procedure
7. Other news

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