Tax Law Articles and Cases
Welcome to the tax law category, where you can find insightful articles, recent cases, and legal updates related to taxation. Stay informed and navigate the complex world of tax law with our curated content.
Tax assessment and extension of deadlines: commentary on Ordinance no. 600 of 2025.
Let's analyze Ordinance No. 600 of 2025, which clarifies the conditions for the extension of deadlines in tax assessment matters, highlighting the importance of the criminal complaint in the tax process.
Order No. 449 of 2025: Deductibility of Expenses for Assistance to Disabled Persons
Analysis of ruling no. 449 of 2025 on the deductibility of expenses for assistance to persons with severe disabilities. An in-depth examination of the conditions and limits set by Italian legislation.
Commentary on Order No. 21541 of 31/07/2024: Tax Offense and Sanctions
Let’s explore the implications of Judgment No. 21541 of July 31, 2024, regarding tax offenses, analyzing the sanctioning procedure and its applicability.
Analysis of Judgment No. 18286 of 04/07/2024: Seizure and Principle of Proportionality
Judgment no. 18286 of 2024 addresses the delicate issue of seizure in the field of customs duties, highlighting its nature as a security measure and the non-violation of the principle of proportionality. Let’s explore the details.
Regional Tax on Productive Activities: Analysis of Ruling No. 11107 of 2024
The recent ruling of the Court of Cassation clarifies the requirements for IRAP taxation, highlighting the limits of autonomous organization for financial consultants. Let's explore the details and legal implications.
Order No. 11045 of 2024: The Legitimacy of Using Printed Signatures in Tax Documents.
In-depth analysis of order no. 11045 of 2024, which clarifies the legitimacy of the printed indication of the responsible party in tax liquidation and assessment acts, in accordance with law 549 of 1995.
Order No. 11133 of 2024: IMU Exemption and Agricultural Companies
The recent ruling of the Court of Cassation clarifies the conditions for the applicability of the IMU exemption for agricultural companies, excluding properties intended for primary residence. Let’s explore the details and legal implications of this decision.
Commentary on Order No. 10773 of 2024: Delayed Payment and Sanctions in the Field of Registration Tax.
Let’s analyze Ordinance No. 10773 of 2024 and the legal implications related to the delayed payment of the registration tax, highlighting the regulatory references and applicable sanctions.
Commentary on the Ruling Order No. 9899 of 2024: Provisions for Risk Funds and Direct Taxes.
Let’s analyze the recent Order No. 9899 of 2024 regarding provisions for risk funds and the tax implications for companies, clarifying the role of Article 109 of the TUIR.
Judgment No. 9646 of 2024: Reflections on the Environmental Hygiene Fee.
The recent ruling of the Regional Tax Commission of Florence clarifies the conditions for the applicability of the environmental hygiene fee for non-domestic users, highlighting the issues related to municipal regulations that do not comply with current laws.