📌 We share the very interesting judgments of the Supreme Court dated 23/03/2021, which establish that (i) the verification of the requirements for the application of special tax regimes must necessarily be carried out by a tax audit procedure; and that (ii) the inappropriate use of a procedure other than the legally established for verification leads to absolute nul and void.
Although the previous example refers to the verification of an entity under partial exemption regime, this criteria could be extended to other scenarios, for example: the verification of tax benefits for small entities. Hence its importance.
