EUROWORLD RENT-A-CAR LTD v. RRA
The Court held that under Article 44 of Law No. 026/2019, when a tax audit is annulled due to errors by RRA, a new audit may be conducted without explicit authorization in the annulment decision. Notification of fault by email is valid and does not require a physical signature if the taxpayer acknowledges receipt. RRA provided sufficient evidence for the assessment. EUROWORLD RENT-A-CAR Ltd's services were not exempt as principal transport services but were taxable car rental services. The appeal was dismissed and the previous judgment upheld.
Source excerpt
- Withholding tax
- Tax audit procedure
- Tax appeals
- Transport services tax exemption