In an article by JOTA, Tatiana Del Giudice Cappa Chiaradia comments on the constitutionality of the law change made in 2018 involving tax compensation. According to Chiaradia, “The law caught taxpayers by surprise because they had to tax 6 or 7 months in cash, without using the credits, and they could not go back to the actual profit”. https://lnkd.in/eAcwiu