Tax Assessment Articles and Legal Insights
Discover a curated selection of articles and legal insights focusing on tax assessment within the realm of law and jurisprudence.
Tax Assessment: Analysis of Ordinance No. 10615 of 2024
Order No. 10615 of 2024 clarifies the criteria for tax assessment, establishing the importance of serious, precise, and consistent presumptions in the evaluation of declared liabilities.
Judgment No. 10226 of 2024: Clarifications on Tax Assessment and New Elements.
The ruling No. 10226 of 2024 provides important clarifications on the legitimacy of the integration or modification of the tax assessment in light of new elements. Let's explore the meaning of this ruling together.
Order No. 9554 of 2024: the importance of adversarial proceedings in tax assessments.
Order No. 9554 of 2024 emphasizes the obligation of adversarial proceedings in tax assessment processes, highlighting the need for a dialogue with the taxpayer to ensure fairness and tax justice.
Order No. 9403 of 2024: Presumption of Income and Bank Investigations
Order No. 9403 of 2024 clarifies the applicability of the income presumption arising from banking operations for all taxpayers. Discover what changes and how to defend against tax presumptions.
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.
Judgment No. 9010 of 2024: The Doubling of Tax Assessment Deadlines and the Conditions for Expiration.
Let's analyze ruling no. 9010 of 2024, which clarifies the terms of expiration for tax assessment in the case of a criminal reporting obligation, highlighting its non-cumulability with the two-year extension provided by law.
Analysis of Judgment No. 14278 of 2022: Effects of the Irregularity of the Home Access Authorization.
The ruling of the Court of Appeal of Trieste clarifies the implications of formal irregularities in the authorization for home access in tax and criminal matters, emphasizing the distinction between tax and criminal assessments.
Commentary on Judgment No. 17214 of 2023: Tax Crimes and Determination of Evaded Tax.
Let's analyze the recent ruling no. 17214 of 2023, which clarifies the criteria for determining the evaded tax in tax crimes, highlighting the importance of documentation and the criteria for criminal assessment.