Tributario
Tax authorities cannot deny offset of a tax asset if its correctness has been recognized in a firm judgment
The Supreme Court has confirmed that, after the correctness of a tax asset has been examined and confirmed, the tax authorities are not allowed to question its use in a later year, on the basis of the substantive res judicata principle on which the court provided an interesting analysis.Garrigues Colombia named the best tax policy team in the Americas
At a ceremony held last night in New York, the Garrigues Tax Department in Colombia received the Americas Tax Policy Team of the Year award. The event brought together the leading firms from 12 North, South and Central American countries, including the United States and Canada.