Legal Articles and Case Law on Various Legal Topics

Welcome to our page dedicated to legal articles and case law on various legal topics. Here you can find insightful articles and updates on the latest legal developments.

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.

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
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
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. 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.

Bianucci Law Firm
Order No. 9554 of 2024: the importance of adversarial proceedings in tax assessments.

Order No. 9554 of 2024 emphasizes the obligation of adversarial proceedings in tax assessment processes, highlighting the need for a dialogue with the taxpayer to ensure fairness and tax justice.

Bianucci Law Firm
Judgment No. 9431/2024: The Statute of Limitations for Monetary Administrative Sanctions

An in-depth analysis of ruling no. 9431 of 2024, which clarifies the statute of limitations for monetary administrative sanctions and its impact on taxpayers.