Greece has long been recognized as one of the world's leading maritime hubs.

The VAT tax credit is an essential right for taxpayers, and precisely because of its importance, any lack of awareness of it requires a comprehensive analysis of each case.

Judgment No. 136/2026, issued in Case No. 04436-2025-PA/TC, represents an important precedent in tax procedure and the protection of taxpayers' rights against actions by SUNAT (the Peruvian Tax Authority).