Possibility of not paying fines resulting from the declaration of nullity or revocation of the administrative act.
On April 30, 2019, the Tax Administration Service published Annex 7 of the Miscellaneous Tax Resolution, which contains the regulatory criterion 17/CFF/N under the heading: “Declaration of plain and simple nullity or the revocation of the corresponding resolution does not detract from spontaneous compliance”.
Tax remission is eliminated
The Decree became effective the day after its publication, i.e. May 21, 2019, and will be in force until 2024.