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A query was raised regarding whether challenging a judgment through a written opposition to an appeal is subject to judicial fees. The Directorate General of Taxes (DGT) ruled that such filings do not constitute an appeal and, therefore, are not subject to taxation.
This ruling clarifies that legal practitioners and litigants are not required to pay judicial fees when submitting opposition briefs against an appeal, as these documents are not legally classified as appeals themselves.
The tax team reviews your specific situation.
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