During November, companies that closed the fiscal year 2017 in December, must present the model 232 of informative declaration of related operations and of operations related to countries or territories considered as tax havens.
Injurious Instructions to the corporation issued by the General Shareholders' Meeting or by the parent of the Group may be responsible for the personal liability of the administrators who execute them and of the parent / majority partner / sole shareholder.
With Andorran tax regulations, there was a subject that had been postponed: what happened if you wanted to reorganize an estate? Then it happened that there being no special regulation, applied general taxation.
To settle objectively the deduction of VAT contributions on vehicles "affected by business activity", the legislator considered as a valid percentage a lump sum of 50% deduction. But left the door open to a possible deduction higher or lower.