Bianucci Law Firm
Judgment No. 10270 of 2024: Necessary Joinder in Tax Proceedings

Let’s analyze ruling no. 10270 of 2024, which clarifies the concept of necessary joinder in the context of tax litigation, highlighting the importance of equal treatment and the inextricably common position of the obliged parties.

Bianucci Law Firm
Liability of sports associations and tax notices: commentary on order no. 9980 of 2024.

Order no. 9980 of 2024 clarifies the joint liability of members of sports associations for tax debts and the legitimacy of the notification of the assessment notice. Let’s explore the implications of this ruling together.

Bianucci Law Firm
Analysis of Judgment No. 9995 of 2024: Appeals and Notifications in Tax Litigation

Discover how Ordinance No. 9995 of 2024 clarifies the consequences of failing to challenge the payment notice in tax litigation, analyzing the principle of 'solve et repete' and its legal implications.

Bianucci Law Firm
Commentary on Order No. 9965 of 2024: Nullity and Non-Existence in Civil Proceedings.

Let’s analyze the recent Order no. 9965 of April 12, 2024, which addresses the issue of the nullity of a judgment issued in the absence of a proper ruling and motivation, clarifying the remedies available for the parties involved.

Bianucci Law Firm
Taxation of Capital Gains from Land Sales: Commentary on Judgment No. 9947 of 2024

The recent ruling no. 9947 of 2024 provides important clarifications on the taxation of capital gains arising from the sale of subdivided land, highlighting the role of urban planning and the independence of private decisions regarding building eligibility.

Bianucci Law Firm
Transfer of business and goodwill: commentary on Ordinance No. 10001 of 2024.

Let's analyze the important Order No. 10001 of 2024 that clarifies the criteria for calculating goodwill in determining the taxable base for registration tax, highlighting its relevance for tax purposes.

Bianucci Law Firm
Commentary on judgment no. 9759 of 2024: the legitimacy of tax collection notices according to Article 36-bis of Presidential Decree no. 600.

Let’s analyze the recent ruling of the Court of Cassation that clarifies the limits of issuing tax collection notices regarding tax credits, highlighting the importance of a prior notice to the taxpayer.

Bianucci Law Firm
Mortgage and Notification: Commentary on Ordinance No. 9817 of 2024

Let's examine the important Order No. 9817 of 2024, which clarifies the procedures for registering a mortgage and the necessity of notifying the payment request. A fundamental ruling for those facing tax collection.

Bianucci Law Firm
Judgment No. 9900 of 2024: Clarifications on Objectively Non-Existent Transactions.

The recent intervention of the Court of Cassation on the non-taxability of revenues arising from non-existent operations provides significant insights for the tax management of non-commercial entities. Let’s explore the details of ruling no. 9900 of 2024.

Bianucci Law Firm
Tax Collection: Commentary on Order No. 9866 of 2024

The order of the Court of Cassation of 2024 clarifies the methods of notification of payment notices by collection agents, highlighting the applicability of the rules on ordinary postal service.