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
Cross-border VAT refunds: Analysis of Judgment No. 9556 of 2024

The recent ruling No. 9556 of 2024 provides important clarifications on cross-border VAT refunds, highlighting the necessary conditions according to Article 38-bis.2 of Presidential Decree No. 633/1972 and European Directive 2008/9/EC.

Bianucci Law Firm
Registration Tax and Oral Transfer of Business: Analysis of Sentence No. 9446 of 2024

The recent ruling of the Court of Cassation clarifies the application of the registration tax in verbal transfers of business, highlighting the importance of official registration and the absence of prior contradiction.

Bianucci Law Firm
Commentary on Judgment No. 9536 of 2024: the principle of consolidation of the tax criterion.

Let's analyze Judgment No. 9536 of 2024, which clarifies the principle of consolidation of the tax criterion and its application in the matter of registration tax and VAT.

Bianucci Law Firm
IMU Exemption and Cadastral Classification: Commentary on Ordinance No. 9364 of 2024

Order No. 9364 of 2024 clarifies the relevance of cadastral classification for IMU exemption, highlighting the burden on the taxpayer. Let's explore the details and implications of this decision together.

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.

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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
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
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.

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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.