Commentary on judgment no. 9759 of 2024: the legitimacy of tax collection notices according to Article 36-bis of Presidential Decree no. 600.
Let’s analyze the recent ruling of the Court of Cassation that clarifies the limits of issuing tax collection notices regarding tax credits, highlighting the importance of a prior notice to the taxpayer.
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.