accident prevention alternative penalties appeal of tax assessments assessment assessment notice assessment of prior convictions banking investigations bankruptcy burden of proof cadastral assessment cadastral classification cadastral income cadastral revision cadastral update call of correo case law causal link civil law civil liability co-declarant continuation between crimes contradictory cost adequacy costs settlement Court of Cassation criminal complaint criminal law criminal report damage assessment damages assessment damages compensation danger assessment deductibility defendant's capacity disputed expenses drugs due process employer liability equity evidentiary assessment expert assessment extension of terms financial administration fiscal justice fraudulent declaration Guarantee fund health assessment health law highway code home access insolvency integration Italian jurisprudence joint declaration judgment judgment 15640 judgment 2024 judgment 45859 judgment 48832 judicial assessment jurisdiction by value law 208 of 2015 legal expenses medical negligence moral damage negative assessment non-economic damage notification of assessment notice omissive crimes order no. 10615 order no. 9403 order no. 9706 ordinary disability allowance penalty assessment power plants presumption of income presumptions preventive measures preventive technical assessment professional liability properties for special purposes public safety real estate values reasoning refusal of assessment reliability right of defense risk assessment document ruling ruling 11351 ruling 2030 ruling 26966 ruling no. 10310 sector studies sentence 13539 sentence no. 15704 severance pay social security law sports associations Supreme Court Supreme Court ruling synthetic assessment tax tax assessment tax assessments tax crimes tax law tax legislation tax liability tax litigation tax regulations tax rights taxpayer rights VAT workers' rights