Uti Dominus Management and Tax Assessment: The Supreme Court's Analysis in Order No. 28971/2025
Discover how the Supreme Court of Cassation, with order no. 28971 of 2025, regulates the transfer of business income to the de facto manager (uti dominus) and the allocation of the burden of proof between the Tax Administration and the taxpayer in cases of corporate interposed entities.
Entertainment tax and the presumption of revenue: the clarification provided by the Court of Cassation in ordinance no. 28909/2025
The Court of Cassation, in ordinance no. 28909/2025, ruled that the payment of the entertainment tax (ISI) cannot be used as automatic evidence of actual revenue. We examine why the lump-sum nature of this tax precludes tax presumptions based solely on the possession of the devices.
Higher-level duties and replacement of absent employees: Order no. 31120/2025
When does the replacement of a colleague justify a change in professional category? Order no. 31120/2025 clarifies the limits of the right to automatic promotion and the circumstances under which an employer's conduct may constitute an abuse of the employee's professional status.
Access to justice and collective agreements: the Court of Cassation clarifies the limits in Judgment no. 31008/2025
With judgment no. 31008/2025, the Court of Cassation establishes that collective agreements cannot impose conciliation as a condition of admissibility. An important decision protecting the right to defense and the effectiveness of judicial protection in labor matters.
Revocation for error of fact and the misplacement of documents: Order no. 30927/2025
The Court of Cassation clarifies that an error of fact under Article 395(4) of the Code of Civil Procedure also exists when a document, duly filed, is not located by the judge due to causes not attributable to the party, thereby ensuring the right to defense and procedural fairness.
Cadastral classification and categories D and E: Order no. 29310 of 2025
The Court of Cassation, with Order no. 29310/2025, clarifies that the classification of a building into categories D or E depends exclusively on its objective structural and functional characteristics, rendering the occasional or inconsistent use of the property irrelevant.
Tremonti Ambiente tax incentives: the Court of Cassation clarifies the limits for partners in order no. 29270/2025
Can a partner of a partnership claim the Tremonti Ambiente tax incentive if the company has not done so? Order no. 29270/2025 of the Court of Cassation establishes a clear boundary on the ownership of the tax benefit, denying the amendability of the partners' tax returns.
Tax claims and admission to liabilities with reservation: an analysis of Ordinance no. 29245/2025
Court of Cassation Ordinance no. 29245/2025 clarifies the standing of bankruptcy trustees to challenge the rejection of a tax claim, even when the tax debt is admitted with reservation. Discover how the Supreme Court protects insolvency proceedings regarding tax claims.
Notice of assessment and Audit Report: the clarification provided by the Court of Cassation in order no. 29085/2025
With order no. 29085/2025, the Court of Cassation clarifies that a notice of assessment may legitimately contain higher amounts than those stated in the Audit Report (PVC). We examine why the autonomy of the tax assessment act does not infringe upon the taxpayer's right of defense according to case law.
Necessary litisconsortium and extraordinary revocation: the position of the Court of Cassation in order no. 29464/2025
Order no. 29464/2025 clarifies the obligation to join necessary parties in extraordinary revocation proceedings involving partnerships and their partners. Learn how the unitary nature of tax assessment requires the presence of all involved parties under penalty of absolute nullity.