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How will the figure of the just impediment be recognized?

Yes, for certain declarative and tax obligations.

Should considered to be sufficient conditions for the application of the figure of the just impediment in the fulfilment of tax reporting obligations in relation to certified taxpayers or accountants, the situations of infection or prophylactic isolation declared or determined by the health authority.

To the effect, at the time of notification in a counter-national procedure, shall refer to the competent Finance Office the justification for the (preferably through the e-desk of the Finance Portal), in particular, declaration issued by a health authority.

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