The tax payment notice must indicate the criteria followed in the calculation of interest on the tax debit

With regard to the collection of income taxes, the tax payment notice for interest accrued on a tax debt must be justified since the taxpayer must be able to verify the accuracy of the calculation. This is the holding expressed by the Supreme Court in court order no. 10481 issued on 3 May 2018 …

For full access to the article, click here.