Liability of the transferor and false declaration of intent: an analysis of Ordinance no. 29458/2025
The Court of Cassation, through Ordinance no. 29458/2025, clarifies the boundaries of the transferor's liability in the event of an ideologically false declaration of intent. Learn about the due diligence requirements necessary to avoid VAT penalties in export transactions.
Statute of limitations for land reclamation contributions: commencement according to Judgment 29391/2025
The Court of Cassation, with judgment no. 29391/2025, addresses the statute of limitations for consortium contributions, establishing the dies a quo for the five-year term. A guide for property owners and professionals to navigate allocation plans and local tax deadlines.
Tax Penalties and Criminal Nature: Commentary on Order 29345/2025
Discover how the Court of Cassation, with Order 29345/2025, has redefined the boundaries between administrative and criminal penalties in tax law, applying the criteria of the ECtHR to ensure the principle of ne bis in idem and taxpayer protection.
Classification of fuel facilities as real estate: Order no. 29332/2025
The Court of Cassation's Order no. 29332/2025 clarifies why fuel dispensers and equipment are considered immovable property for registration and mortgage-cadastral tax purposes. An analysis of the functional link between assets and production activity to better understand taxation in the oil sector.
Facilitated settlement and notice of assessment: the clarification from the Court of Cassation in order No. 29320/2025
Court of Cassation Order No. 29320/2025 clarifies the limits of facilitated settlement for notices of assessment. If the act is a mere request for payment of amounts already ascertained, the tax amnesty provided for by Legislative Decree No. 119/2018 cannot be accessed.
VAT penalties and tax reform: Court of Cassation no. 29886/2025 on the retroactivity of lex mitior
The Court of Cassation, in judgment no. 29886/2025, clarifies the limits of applicability of the tax penalty reform. A detailed analysis of the non-retroactivity of the more favorable treatment for VAT violations committed before September 1, 2024.
Tax incentives and machinery investments: Court of Cassation Order no. 29774/2025
Court of Cassation Order no. 29774/2025 provides precise guidance on the tax relief for machinery investments, known as the Tremonti ter scheme. We analyze how the accrual principle set forth in Article 109 of the TUIR determines the entitlement to tax benefits for companies.
Environmental tax relief and refunds: clarifications from Ordinance no. 29703 of 2025 regarding limitation periods
The Court of Cassation, in Ordinance no. 29703 of 2025, clarifies the time limits for claiming refunds of overpaid taxes on environmental investments. Learn why the 48-month period begins from the date of payment rather than from the 2012 regulatory updates.
Director liability and the transfer of registered office abroad: an analysis of Order no. 29575/2025
Court of Cassation Order no. 29575/2025 clarifies that transferring a company's registered office abroad does not equate to its liquidation or deregistration, thereby impacting the liability of de facto directors pursuant to Article 2495 of the Italian Civil Code and Presidential Decree 602/1973.
Income tax assessment and annual tax return: the Supreme Court's position in Order no. 29489/2025
An analysis of the Court of Cassation's Order no. 29489/2025 regarding direct national taxes. Discover how the Supreme Court interprets the validity of the annual tax return and the key principles for the correct determination of taxable income following the reform.