abuse of rights accountant Accounting acquittal active repentance administrative liability administrative sanctions administrators administrators' liability adversarial proceedings Agricultural Companies ancillary penalties appeal appeal constitution appeal documents assessment assessment notice assistance expenses atypical evidence automatic control autonomous organization bad debts banking investigations bankruptcy building bonuses burden of proof business income business transfer cadastral assessment cadastral classification cadastral income cadastral revision cadastral update capital companies case law cause of non-punishability certificates changes civil law co-debtors co-declarant collection collection agent commercial law compensation compliance visa confiscable profit confiscation consolidation contractual assumption contradictory contribution benefits contribution debt cooperative corporate group corporate income tax cost adequacy Court of Appeal of Ancona Court of Appeal of Trento Court of Cassation courtyards criminal complaint criminal law criminal liability criminal report cross-border customs duties damages compensation de facto administrator debt restructuring declaration error deductibility deductible expenses delayed payment difference from withdrawal digitalization direct taxes disability dispute violation disputed expenses dissolution of company documentary evidence earthquake embezzlement enforcement act equal treatment European Union law evidence execution executive title exemption expense compensation extension of terms Failure to Declare failure to pay false declaration false invoices fictitious revenues financial administration financial advisors Financial Police fiscal justice Forced Expropriation forfeiture fraud fraudulent bankruptcy fraudulent declaration fraudulent subtraction gardens General Fraud goodwill home access illicit proceeds IMU income income tax indirect author inducement to error information system installment plan integration intent invalidity invoices Irap irregular documents Italian jurisprudence joint declaration judgment judgment no. 10270 judgment no. 28709 judgment no. 30092 judicial police jurisdiction law 208 of 2015 Law 219/1981 law 549 of 1995 legal costs legal entities legal expenses legal liability Legislative Decree 74/2000 liability liability of directors liquidation liquidator liability liquidators litigation consortium litisconsortium Local Taxes market value modal donation money transfer Mortgage motivation natural disasters ne bis in idem non-deductibility non-existent transactions non-punishability of the taxpayer non-taxability nonexistent invoices notary notice of injunction notification notification deadline notification of assessment notice notifications office discovery office registration omitted payment opposition order Order 10274 order 10294 order 10795/2024 Order 10939/2024 order 307 order no. 10615 order no. 9403 ordinance ordinance 10773 ordinance no. 9358 partners partnerships payment notice payment notices penalties personal income tax plea bargaining power plants precautionary measures prejudice Presidential Decree 602 1973 Presidential Decree 602/1973 presumption of income presumptions preventive seizure principle of proportionality printed signature professional liability prohibition of document production properties A7 properties A8 properties for special purposes proportionality provisions Public Contributions public liability public subsidies real estate values reasoning reasoning of the ruling refund registration tax regulatory uncertainty relevance res judicata effect residence Revenue Agency right of defense role extract ruling ruling 16576/2023 ruling 17211 ruling 1810 ruling 2024 ruling 2383/2024 ruling 37131 ruling 37248 ruling 834/2025 ruling 9170 2024 ruling 9446/2024 ruling 9733 2024 ruling 9900 ruling no. 10310 ruling no. 11660 ruling no. 30092 ruling no. 41721/2024 ruling no. 8805 ruling no. 9353 ruling no. 936 ruling no. 9556 ruling no. 9830 rulings sanctions screen company sector studies Seismic Events seizure self-declaration sentence 10298 sentence no. 38802 Sicily smuggling social security specific intent sports associations statute of limitations subjective inexistence Superbonus 110% supplementary declaration Supreme Court Supreme Court 2024 Supreme Court ruling suspension of collection suspension of enforcement activities suspension of proceedings synthetic assessment tax tax acts tax administration tax assessment tax assessments tax audits tax benefits tax collection tax compensation tax consultants tax credit tax crime tax crimes tax debt tax deductibility Tax Evasion tax exemptions tax fraud tax incentives tax law tax legislation Tax Liability tax litigation tax notice tax obligations tax offense tax offenses tax penalties tax proceedings tax regulations tax return tax settlement tax trial tax violations taxation taxes taxpayer rights taxpayers territorial jurisdiction threshold of punishability transfer of business transfer of excess transfer pro soluto TUIR unaccounted accounting unavailability undue compensation undue perception unjustified compensation VAT VAT credit VAT refund VAT regulations verbal transfer withholding agents withholdings