The Irreversibility of Fiscal Time: Legal Limits on Revising Tax Loss Carryforwards in Statute-Barred Periods
The judgment of the Spanish Supreme Court of 7 October 2025, no. 1244/2025,…
Limited Liability Company: responsibility of the social managers for the breach of their legal duties in reference with the concurrence of the legal cause of dissolution for losses
Judgment of the Civil Chamber of the Supreme Court. Appeal 4146/2016, of April…
