abuse of power administrative injunction administrative law administrative review agricultural unemployment appeal appeal documents appeal of tax assessments art. 380-bis article 844 assessment notice attorney fee automatic control bankruptcy case law civil law co-debtors co-declarant common interest compensation cost liquidation costs settlement Court of Cassation declaration error documentary evidence DPCM 1997 electricity equal treatment financial administration health assessment hydroelectric concession income tax inheritance community inheritance credits inheritance debts INPS Italian jurisprudence joint declaration joint liability judgment judgment 2024 judgment no. 10270 justice of the peace law legal costs legal entities legal expenses legal procedures Legislative Decree No. 28 of 2010 legitimacy litigation consortium litigation costs litisconsortium mandatory mediation mandatory relationship minutes of contestation municipal expenses noise emissions notification office discovery opposition order Order 10274 order 10294 Order No. 10788 order No. 18485 ordinance ordinance 19892 partners partnerships payment notice payment notices prohibition of document production public administrators reasoning of the ruling Revenue Agency right of defense ruling ruling 11351 ruling no. 9830 rulings sentence social security law statute of limitations succession law Supreme Court tax exemptions tax law tax litigation tax proceedings tax rights taxation water court