Supreme Court 12888/2016: IRPEF Refunds and Taxation of Compensations
The recent ruling of the Supreme Court addresses the important issue of the taxation of compensations, clarifying the limits between what is subject to taxation and what is exempt. An analysis of the implications for taxpayers and businesses.
Liability of Public Administration: Commentary on Cass. civ., Section III, Order No. 5984/2023
The recent ruling of the Court of Cassation clarifies the responsibilities of tax agents and the burden of proof in compensation for damages for the violation of subjective rights. An analysis of the case C.C. against the Revenue Agency.
Professional liability of the accountant: the ruling of the Court of Appeal of Naples.
Analysis of judgment no. 2408/2024 of the Court of Appeal of Naples, which addresses the issues of professional civil liability and evidence in the tax field.
Preventive Seizure and Money Transfers: Reflections on the Supreme Court Ruling
Analysis of ruling no. 32274 of the Court of Cassation regarding preventive seizure and tax fraud, with particular attention to the implications of transferring sums abroad.
Tax Liability and General Fraud: Analysis of the Judgment Cass. Pen. n. 4973/2022
An examination of the Supreme Court ruling concerning the failure to declare income and the criminal liability of the taxpayer. An analysis to understand the legal principles applied and the implications for professionals and taxpayers.
The Supreme Court Ruling on the Crime of Fraudulent Declaration: An In-Depth Analysis
Analysis of the recent ruling by the Court of Cassation regarding fraudulent declaration and the use of invoices for non-existent transactions, with a focus on the legal implications for the companies involved.
Embezzlement: Analysis of the Supreme Court Ruling on the Role of the Notary.
An analysis of the recent ruling of the Court of Cassation regarding embezzlement and the implications for notaries in relation to tax payments, in light of the case law and current regulations.
Taxes and Settlement: The Supreme Court Ruling on Tax Debt.
Analysis of the recent ruling of the Court of Cassation that clarifies the prerequisites for access to plea bargaining in cases of tax offenses, highlighting the importance of paying the tax debt.