Deposit with fixed register in the preliminary sale of shareholdings

Deposit with fixed register in the preliminary sale of shareholdings

Registration tax in a fixed amount for the preliminary contract for the purchase and sale of shareholdings in the company capital which contains the provision of advances and deposits. This is the decision contained in the order of the Supreme Court No. 17904 of 23 June 2021, which should be without precedent in the jurisprudence of legitimacy.

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