Bianucci Law Firm
The deductibility of legal expenses in criminal defense: commentary on order no. 9910 of 2024.

Order No. 9910 of 2024 clarifies the limits of the deductibility of legal expenses incurred by companies for the defense of their directors in criminal proceedings. Let's analyze the implications of this ruling in the context of Italian tax law.

Bianucci Law Firm
Commentary on the Ruling Order No. 9899 of 2024: Provisions for Risk Funds and Direct Taxes.

Let’s analyze the recent Order No. 9899 of 2024 regarding provisions for risk funds and the tax implications for companies, clarifying the role of Article 109 of the TUIR.

Bianucci Law Firm
Analysis of Judgment No. 9830 of 2024: The Reasoning in Tax Appeal Judgments.

Judgment No. 9830 of 2024 clarifies the minimum reasoning requirements for appeal decisions in tax litigation, highlighting the importance of adequate reasoning to ensure the right of defense.

Bianucci Law Firm
Judgment No. 9646 of 2024: Reflections on the Environmental Hygiene Fee.

The recent ruling of the Regional Tax Commission of Florence clarifies the conditions for the applicability of the environmental hygiene fee for non-domestic users, highlighting the issues related to municipal regulations that do not comply with current laws.

Bianucci Law Firm
Judgment No. 9635 of 2024: The Irregularly Produced Documents in the Tax Proceedings.

Let us analyze ruling no. 9635 of 2024, which clarifies the importance of timely filing an appeal and the renewal of document submission in the context of tax proceedings.

Bianucci Law Firm
Tax assessments: ruling no. 9733 of 2024 and the exercise of the powers of the Guardia di Finanza.

Let's analyze the recent order no. 9733 of 2024, which clarifies the need for authorization from the regional commander for the Guardia di Finanza in the context of tax assessments, excluding it in cases of exercising judicial police powers.

Bianucci Law Firm
Commentary on Order No. 9693 of 2024: Tax Credit and Income Declaration

Let's analyze Order No. 9693 of 2024 from the Court of Cassation regarding the obligation to indicate tax credits for film incentives in the income tax return. We will explore the legal and tax implications of this decision.

Bianucci Law Firm
Deductibility of Costs and Powers of the Tax Administration: Commentary on Order No. 9664 of 2024.

An in-depth analysis of order no. 9664 of 2024, concerning the deductibility of costs and the powers of the tax administration, to understand how these elements influence tax returns and the regularity of accounting.

Bianucci Law Firm
Commentary on Order No. 9633 of 04/10/2024: Irap and Public Contributions

Let's analyze Order No. 9633 of 2024, which clarifies the determination of the Irap taxable base in relation to public contributions granted for seismic events. Discover how the ruling impacts the beneficiary's assets and the accounting of the funds.

Bianucci Law Firm
Analysis of Judgment No. 9723 of 2024: Evidence of Objectively Non-Existent Transactions.

The recent ruling of the Court of Cassation clarifies the principles regarding VAT and the proof of non-existent transactions, outlining the responsibilities between the Tax Administration and the taxpayer.