Analysis of the Judgment of the Supreme Court, Criminal Section, No. 44742 of 2024: Fraudulent Bankruptcy and Liability of Directors.
The analysis of the recent ruling by the Supreme Court of Cassation on the subject of fraudulent bankruptcy, focusing on the responsibilities and methods of ascertaining the unlawful conduct of the administrators, offers food for thought for professionals and entrepreneurs.
Commentary on Judgment No. 27970 of 2023: False Financial Statements and Tax Debts.
Judgment No. 27970 of 2023 clarifies the configurability of false corporate communications in relation to the recognition of tax liabilities in the balance sheet. An in-depth analysis to understand the importance of accurate accounting representation.
Transfer of business and goodwill: commentary on Ordinance No. 10001 of 2024.
Let's analyze the important Order No. 10001 of 2024 that clarifies the criteria for calculating goodwill in determining the taxable base for registration tax, highlighting its relevance for tax purposes.
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.
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.
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.
Commentary on Judgment No. 11198 of 26/04/2024: Pension Funds and Business Transfer.
Let's analyze the recent ruling of the Court of Appeal of Milan that clarifies the employer's obligations in the case of business transfer and the role of the INPS Guarantee Fund, providing useful insights for workers and employers.
Judgment No. 10748 of 2024: Change of Shipowner and Business Transfer
Judgment No. 10748 of April 22, 2024 clarifies the distinction between the change of shipowner and the transfer of business, highlighting the specificities of Italian regulations and the implications for labor contracts.
Transfer of business and workers' rights: Analysis of Order No. 10120 of 2024.
This ruling clarifies important aspects regarding workers' rights in the event of a business transfer, highlighting the need to ensure the contractual treatment provided by the transferring company. Let's explore the legal implications together.
Business Transfer and Liability for Debts: Commentary on Ordinance No. 10902 of 2024
Order No. 10902 of 2024 provides important clarifications on the buyer's liability in the event of a business transfer, analyzing the treatment of debts for ongoing services. Let us explore the implications of this ruling together.