Judgment No. 11152 of 2024: Usufruct in Limited Liability Companies.
Judgment No. 11152 of 2024 clarifies important aspects related to the usufruct of shares in limited liability companies, defining the right of the usufructuary to receive amounts resulting from the liquidation of the company and the related tax implications.
Taxation of Capital Gains from Land Sales: Commentary on Judgment No. 9947 of 2024
The recent ruling no. 9947 of 2024 provides important clarifications on the taxation of capital gains arising from the sale of subdivided land, highlighting the role of urban planning and the independence of private decisions regarding building eligibility.
Judgment No. 9900 of 2024: Clarifications on Objectively Non-Existent Transactions.
The recent intervention of the Court of Cassation on the non-taxability of revenues arising from non-existent operations provides significant insights for the tax management of non-commercial entities. Let’s explore the details of ruling no. 9900 of 2024.
Order No. 9462 of 2024: Jurisdiction in the registration tax and the role of territorial offices.
The order no. 9462 of 2024 clarifies the scope of competence of the territorial offices of the Revenue Agency in the management of the registration tax, highlighting the importance of the jurisdiction of the public official.