Bianucci Law Firm
Analysis of Judgment No. 9395 of 2024: Invalidity of the Notification of an Enforcement Act.

The recent ruling no. 9395 of 2024 clarifies the consequences of the invalidity of the notification of tax enforcement acts and the possibilities for rectification. Discover how this ruling affects taxpayers' rights and the actions of the Revenue Agency.

Bianucci Law Firm
Compensation of Legal Expenses: Analysis of Ordinance No. 9312 of 2024

Order No. 9312 of 2024 clarifies the requirements for the compensation of legal costs in tax proceedings, highlighting the importance of adequate reasoning and serious and exceptional circumstances.

Bianucci Law Firm
Liability of Directors: Commentary on Judgment No. 9170 of 2024

The recent ruling no. 9170 of 2024 clarifies the responsibility of directors in the context of tax collection, highlighting limits and areas of application. Let's explore the details and legal implications together.

Bianucci Law Firm
Modal Donation and Taxation: Commentary on Ordinance No. 8875 of 2024

Order No. 8875 of 2024 clarifies the nature of the modal donation in favor of a third party, excluding taxation as income from employment. Let's explore the meaning of this decision and its legal implications.

Bianucci Law Firm
The revision of the cadastral classification: commentary on Ordinance No. 9035 of 2024.

The Order of the Court of Cassation no. 9035 of 2024 clarifies the prerequisites for the revision of the classification of an urban property by the municipal administration, highlighting the importance of transparency and reasoning in land registry assessment.

Bianucci Law Firm
Ruling No. 8985 of 2024: Clarifications on the cadastral income for power plants.

The ruling no. 8985 of 2024 provides crucial clarifications on the determination of the cadastral income for properties with special purposes, particularly for power plants, excluding the plant components from the tax burden.

Bianucci Law Firm
Judgment No. 9010 of 2024: The Doubling of Tax Assessment Deadlines and the Conditions for Expiration.

Let's analyze ruling no. 9010 of 2024, which clarifies the terms of expiration for tax assessment in the case of a criminal reporting obligation, highlighting its non-cumulability with the two-year extension provided by law.

Bianucci Law Firm
Commentary on Judgment No. 8714 of 2024: Pro Soluto Transfer and Deductibility of Bad Debt Losses.

Let's analyze the recent ruling no. 8714 of 2024, which clarifies the conditions for the deductibility of bad debt losses in the case of pro soluto transfers, highlighting the importance of documentation and the burden of proof.

Bianucci Law Firm
Business Transfer: Analysis of Ruling No. 8805 of 2024 and Its Tax Effects.

Let's explore ruling no. 8805 of 2024, which clarifies the criteria for the qualification of business transfers and the tax implications related to the taxation of asset transfer operations.

Bianucci Law Firm
Order No. 8823 of 2024: Clarifications on the Notification of Tax Acts in Case of Unreachability.

Let us examine order no. 8823 of 2024, which outlines the requirements for the notification of tax acts and the notifier's duty to search in the event of the taxpayer's absolute unavailability.