📌 Finally the Supreme Court has imposed common sense on tax options and BINs. The offsetting of BINs is not a tax option, but the exercise of a taxpayer’s right.
Corporate and Personal Taxation
Ee Legal Observatory : The offsetting of negative tax bases (BINs).
December 16 , 2021
![Observatorio_Ee](https://www.equipoeconomico.com/wp-content/uploads/2021/11/Observatorio_Ee_141-1.png)