Commentary on Judgment No. 698 of 2025: Appeal of Tax Assessment between Spouses

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abduction of minors abuse acceptance acceptance of inheritance accumulation of claims action for reduction adjustments adoptability adoption adult children adults adversarial proceeding agreements agricultural contract agriculture alimony allocation of the marital home allowance review ascendants assessment notice assignment of family home assisted negotiation autonomy bare ownership Bergamo best interest of the child best interests of the child biological truth biparentality birth grant building cooperative burden of proof cancellation capacity to understand case law Cassation Cassation ruling change of residence charge child abduction child custody child hearing child protection Child Rights child support child's best interest child's hearing children children's needs children's rights children's welfare children’s rights civil law civil liability civil status acts civil union co-declarant co-ownership co-parenting cohabitation cohabitation more uxorio collation compensatory liability conflict of interest consensual separation consent Constitutional Court contractual resolution court Court of Appeal Court of Brescia Court of Cassation Court of Crotone Court of Justice of the EU Court of Verona creditor protection creditors crime criminal law custody custody of minors custody rights damages compensation defense rights denial disability law disciplinary responsibility dismissal dispute division among heirs divorce divorce alimony divorce allowance divorce settlement documentary evidence domestic violence donation donations dual parenthood dual parenting duty of abstention economic conditions economic disparity economic equity economic independence economic responsibility economic self-sufficiency emergency removal emotional bonds emotional stability employability equity European Court of Justice European justice European protection order evasion evidence exclusive custody expulsion extraordinary expenses family family cohabitation family conflict family conflicts family crisis family law family obligations family relationships family responsibilities family responsibility fault filial status filiation financial contribution forced heir forced heirs forced sale foreign minors foster care fragility freedom of choice gender dysphoria genetic testing grandchildren grandparents guardianship guardianship judge habitual residence Hague Hague Convention hearing of the minor heirs holographic will human rights incapacity incidental appeal income income disparity indirect donation indirect donations individual freedom ineffectiveness infidelity ingratitude inheritance inheritance community inheritance credits inheritance debts inheritance division inheritance evidence inheritance law inheritance rights inheritances inherited assets injunction interest of the minor international abduction international abduction of minors international custody international law inventory benefit Istanbul Convention Italian citizenship Italian jurisprudence Italian justice Italian legislation joinder joinder of parties joint custody joint declaration judgment judgment 34950/2022 judgments judicial division jurisdiction Jurisprudence labor law law 184/1983 law 898/1970 lawyers Lazio law legacies legal adulthood legal aid legal community legal competence legal guardianship legitimaries legitimate legitimate share legitimate succession legitimization liability listening to the minor loan for use maintenance maintenance allowance maintenance obligation maintenance obligations marital community marital home marital responsibility marital separation marriage mediation mild adoption minor abduction minor children minor hearing minor rights minor's opinion minors minors transfer minors' rights mistreatment modal donation moral violence mortgage mortgage creditors mortgage registration mother's standing natural incapacity non-binary identity non-compliance non-EU citizens non-pecuniary damage non-performance notification nullity nullity of will order order 10519 order 10531 order 9904/2024 Order No. 15468 orphaned grandchildren parental authority parental capacity parental conflict parental consent parental inadequacy parental obligations parental responsibilities parental responsibility parental rights parenting agreement passive standing paternity paternity denial petition photocopies placement of minors possession power of attorney presumption privacy procedural representation proof by presumptions proof of kinship property law protection of minors protection of minors' rights psychological health psychological violence quality of heir real estate transfer real rights reconciliation reduction reduction of donations Regulation 2201/2003 reimbursement of expenses reinstatement religious education repatriation residence permit residential construction resignation responsibility revocability revocation revocation of spousal support right of accretion right of defense right of reduction right of residence right of succession right to be heard right to defense rights of ascendants rights of the beneficiary risk of default ruling ruling 11389 ruling 1234/2023 ruling 12345 ruling 16462 ruling 16691/2024 ruling 16703/2024 ruling 16716/2024 ruling 17154/2024 ruling 17191/2011 ruling 18773 ruling 19069/2024 ruling 2023 ruling 2024 ruling 24369 ruling 2536/2024 ruling 26263 ruling 32354/2024 ruling Cassation 2017 ruling Cassation 8229/2023 ruling no. 6433 ruling of the Court of Cassation rulings school self-determination self-responsibility sentence sentence 8980 separation separation agreement separation charge severance pay sex reassignment shared custody shared parenting side agreements simulated donation simulation social inclusion social security law social services special curator special power of attorney specialized sections spousal duties spousal support spouses' rights stalking standard of living standing standing to sue state of abandonment subsidiary liability succession succession law successions support administration support administrator Supreme Court Supreme Court 2024 Supreme Court ruling surrogacy survivor's pension suspensive condition Swiss law tacit acceptance tax litigation taxation technical consultancy territorial jurisdiction testamentary capacity testamentary succession testamentary successions testamentary will testator's intention testimony transfer transfer of minors Turin ruling Ukraine unconstitutional illegitimacy unlawful detention unlawful interference usufruct victim protection video recording violation violation of family assistance violence visitation visitation rights welfare of minors will will of the beneficiary women's rights work worker protection