The value appraisal procedure consists of a check made by the tax administration of the value of taxpayer’s income, products, goods and other determinants unless the taxpayer has declared (i) conformity with the value communicated to it by the Administration in the information proceedings before the acquisition or transfer of real property; (ii) the values published by the Administration when applying any means of verification of legally foreseen values; (iii) The value of income, products, goods or elements of the tax liability which results directly from a law or regulation or is specified by the rule or case law as the impossibility of verification for the particular case.

Our firm specialises in defending taxpayers’ interests in these procedures so that we can protect their interests before the appropriate tax administration.

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