IMU taxation for F/1 urban areas: clarifications from the Court of Cassation in judgment no. 26673/2025
With judgment no. 26673/2025, the Court of Cassation establishes that urban areas in the F/1 cadastral category must be taxed for IMU purposes as developable land, based on their market value, rather than as plots or buildings.
Validity of ICI notices: Court of Cassation ordinance no. 26980 of 2025 clarifies the status of official signatures
The Court of Cassation, through ordinance no. 26980 of 2025, has clarified that ICI assessment notices signed by a non-managerial municipal official are fully valid. We examine how the principle of specialty prevails over the general provisions of the Consolidated Law on Local Authorities.
ICI on state-owned areas and concessions: who is liable for the tax? Supreme Court ruling no. 27259/2025
Who is required to pay ICI on state-owned areas under concession? The Court of Cassation, in judgment no. 27259 of 12/10/2025, clarifies the taxpayer's identity, ruling out the relevance of transfers of enjoyment to third parties.
Right to VAT deduction without proof of payment: the turning point of the Court of Cassation in order no. 27238 of 2025
The Court of Cassation, with order no. 27238 of 2025, clarifies the burden of proof for VAT deduction. To exercise the right, it is not necessary to demonstrate actual payment, as the substantive and formal requirements of the transaction are sufficient. We explore the details of this significant decision.
Extinction of an unincorporated association during pending litigation: the ruling of the Court of Cassation in ordinance no. 27235 of 2025
With ordinance no. 27235 of October 11, 2025, the Court of Cassation establishes that the dissolution of an unincorporated association during a lawsuit does not result in the automatic loss of legal standing. Former representatives remain in office under the prorogatio regime.
Sector studies and reward regime: applicability to capital companies according to Ordinance no. 27229 of 2025
The Court of Cassation, with Ordinance no. 27229 of 2025, clarifies the conditions for extending the reward regime of shortened tax assessment deadlines to capital companies. We examine the requirements necessary to benefit from this significant tax relief.
Deductibility of losses on receivables from settlement agreements: Court of Cassation Order no. 27096/2025
The Court of Cassation, through Order no. 27096/2025, clarifies the conditions for the tax deductibility of losses on receivables arising from commercial settlements. We examine why initiating lengthy and costly legal proceedings to prove debtor insolvency is no longer required.
Service of tax appeal to the party in person: the Court of Cassation, with order no. 28319 of 2025, rules out non-existence
With order no. 28319 of 2025, the Court of Cassation establishes that the service of a tax appeal to the party in person rather than to the appointed counsel is voidable and not non-existent, thereby allowing for the remediation of the defect and upholding the right to a fair trial.
Registered mail and presumption of receipt: Court of Cassation ordinance no. 28297/2025 clarifies the burden of proof
With ordinance no. 28297/2025, the Court of Cassation establishes that the mere shipping receipt of a registered letter or telegram is sufficient to presume receipt of the document. The burden of proving otherwise, or that the envelope was empty, lies with the recipient. Learn the details.
Tax returns and errors: clarifications from the Court of Cassation in ordinance no. 28398 of 2025 regarding the terms for amendability
How and when can a taxpayer correct errors made in their tax return? Court of Cassation ordinance no. 28398/2025 clarifies the deadlines for supplementary declarations, refund requests, and protections within tax litigation.