Short answer
What you should know before deciding
Practical expression for taxpayers linked to the assumption of issuance of receipts for presumably non-existent operations of article 69-B of the CFF.
Applied definition
Practical expression for taxpayers linked to the assumption of issuance of receipts for presumably non-existent operations of article 69-B of the CFF.
How to use the concept
In an investigation, the term must be applied to documented facts and within the source that supports it.
In a report, the term must be accompanied by the specific fact, its source and the relevance it has for the decision. The word alone is not a substitute for analysis.
Practical application
What to check and what to ask
Control questions
- What standard or document uses the term?
- Is a fact, risk or conclusion being described?
- Does the definition change depending on the subject matter or jurisdiction?
Frequent errors
- Use the concept as a conclusive label.
- Mix similar terms that answer different questions.
- Omit the document or context from which it comes.
Scope and limits
Educational content, not advice for a specific case. A match does not confirm identity and the absence of findings does not guarantee absence of risk. Coverage changes by source, jurisdiction and date; A material decision may require clarification and specialized advice.
Next step
Apply an investigation proportional to your decision
Zarur Legal Insights verifies sources, reduces homonyms, and documents facts, boundaries, and points to clarify.
Choose an investigation →