Filing of judgment with inverted pages: the Court of Cassation excludes inadmissibility with order 30354/2025
The Court of Cassation, through order no. 30354/2025, clarifies that a material error in the digitization of documents, such as the inversion of pages, does not lead to the inadmissibility of the appeal if the judgment remains intelligible, in accordance with the principles of the ECHR.
First-home tax relief: the required specificity of the declaration in Order no. 30925/2025
Order no. 30925/2025 of the Court of Cassation clarifies that for first-home tax relief, the expression of intent must specifically refer to the purchase deed subject to taxation. A practical guide to avoiding the loss of tax benefits on home purchases.
VAT Concessions for Primary Residences: The Case of Order no. 30921 of 2025
With Order no. 30921 of 2025, the Court of Cassation clarifies that for the 4% reduced VAT rate, the property's cadastral classification prevails over the urban planning designation of the land. An essential guide for taxpayers purchasing non-luxury residential properties.
Recovery of Tax Credits and Powers of the Revenue Agency: Order No. 30885/2025
With Order No. 30885 of 2025, the Court of Cassation establishes that the Revenue Agency can recover tax credits improperly offset without prior revocation of the benefit. A fundamental analysis for businesses and professionals on the management of tax benefits.
Facilitated Settlement of Disputes: The Precedence of the Benefit Over the Judgment According to Cassation Court No. 30843/2025
Analysis of Cassation Court Ruling No. 30843/2025 on the facilitated settlement of tax disputes. Discover why the tax amnesty prevails over judgments that are not yet final and how to protect the taxpayer from unfavorable procedural changes.
Limits of the Appeal to the Supreme Court and Defective Reasoning in Order No. 30837 of 2025
A detailed analysis of Order No. 30837/2025 of the Court of Cassation on the defect of omission of examination of a decisive fact: when the assessment of evidence cannot be challenged in the Court of Cassation and what are the risks for appellants.
The Tax Judge's Failure to Recuse: Commentary on Order No. 30729/2025
Analysis of Order No. 30729 of November 21, 2025: The Court of Cassation clarifies why the violation of the judge's duty to recuse does not lead to referral to the first instance in tax proceedings, distinguishing between rules of conduct and defects in constitution.
Lease Payments and Business Income: The Accrual Principle in Order No. 30985/2025
Order No. 30985 of 2025 from the Supreme Court clarifies the tax regime for lease payments for businesses: revenues accrue at the contractual expiry, regardless of actual collection, unless the contract is terminated. Discover the implications of the accrual principle.
Extinction of Appeals in the Court of Cassation: Clarifications from Order No. 30948/2025
Analysis of Order No. 30948/2025 of the Court of Cassation concerning the extinction decree and the ten-day mandatory deadline for requesting a hearing date. An essential guide to understanding procedural remedies and the risks of forfeiture in legitimacy judgments.
Preventive Confiscation and Third-Party Protection: Supreme Court Ruling no. 30355/2025
The Supreme Court, with ruling 30355/2025, has defined the limits of defense for a third party holding title to assets subject to preventive confiscation, clarifying who can challenge the premises of the measure and how to protect their position in complex proceedings.