Trust taxation and registration tax: an analysis of Ordinance no. 30343 of 2025
A detailed analysis of Court of Cassation Ordinance no. 30343/2025 regarding the tax treatment of trusts. Learn when proportional inheritance and gift tax applies and when only the fixed registration tax is due.
Doubling of the unified court fee and dismissal without remand: Judgment no. 30202/2025
A detailed analysis of the Supreme Court of Cassation ruling no. 30202/2025 regarding the application of the doubling of the unified court fee. When a case should not have been initiated, the appellant risks significant financial penalties. Discover the legal details and procedural consequences.
Liability of shareholders for the tax debts of a Limited Liability Company (S.r.l.): Order no. 30190 of 2025
With Order no. 30190 of November 16, 2025, the Court of Cassation ruled that shareholder liability for the company's tax debts cannot be enforced through a simple payment injunction, but requires an autonomous notice of assessment.
Income assessment and closely-held companies: Supreme Court Judgment no. 29900/2025
We analyze Supreme Court Judgment no. 29900/2025 regarding the suspension of tax proceedings for shareholders of closely-held companies. A fundamental clarification between mandatory and discretionary suspension to protect the taxpayer's right to defense.
Legal Representation of Public Administration in Court: Insights from Order no. 29899 of 2025
An in-depth analysis of Order no. 29899 of 12/11/2025 issued by the Court of Cassation regarding the representation of the Public Administration. Learn why a formal power of attorney is not required for the delegated official and how the presumption of legitimacy of administrative acts operates in legal proceedings.
Tax returns and bankruptcy: the latest developments from Judgment no. 30715 of 2025
A detailed analysis of Judgment no. 30715/2025 of the Court of Cassation regarding the deadlines for filing the final tax return in bankruptcy proceedings. We examine when the bankruptcy trustee may proceed with the submission prior to the formal closure of the insolvency proceedings.
Notification of tax documents and Integrated Postal Service: the guidance of Ordinance no. 30714 of 2025
Ordinance no. 30714/2025 of the Court of Cassation clarifies the timeliness of tax notifications performed via the Integrated Notification Service (S.I.N.) of Poste Italiane, confirming the validity of the principle of bifurcation of effects for the Administration.
Registration tax and restitution of sums: new developments from Ordinance no. 30706/2025
Court of Cassation Ordinance no. 30706/2025 clarifies the application of fixed-rate registration tax instead of proportional tax in cases of court-ordered restitution of sums following the declaration of contract ineffectiveness, protecting taxpayers from unjustified levies.
Court Costs and Unified Contribution: Cassation Order No. 30704/2025
The Court of Cassation, with order no. 30704 of November 21, 2025, clarifies the inapplicability of the analogical application of administrative unified contribution rules to civil and tax proceedings, confirming the legislator's discretion in matters of costs.
Simplified settlement and double defeat of the Tax Authority: analysis of ordinance no. 30454 of 2025
Ordinance no. 30454/2025 of the Court of Cassation provides important clarifications on the simplified settlement of pending tax disputes. We analyze the requirements to access the reduced payment of 5% of the dispute value in the event of a double defeat of the Financial Administration.