El TS concluye que la regla de recuperación de las correcciones valorativas por deterioro no es una normativa antifraude y se corregirá por la entidad titular de los bienes en el momento de la recuperación del valor, con independencia de que dicha entidad sea no residente.

Item request has been placed! ×
Item request cannot be made. ×
loading   Processing Request
Read Online Read More Add to Saved list
  • Additional Information
    • Alternate Title:
      The Supreme Court concludes that the rule of recovery of valuation corrections for impairment is not an anti-fraud regulation and will be corrected by the entity that owns the assets at the time of recovery of value, regardless of whether said entity is a non-resident.