Bianucci Law Firm
Commentary on Judgment No. 10305 of 2024: Abuse of Right and Shell Companies

The ruling no. 10305 of 2024 clarifies the concept of abuse of rights in the context of shell companies, highlighting how these structures can be used to evade taxes. Learn more about the relevance of this ruling for tax law.

Bianucci Law Firm
Liability of sports associations and tax notices: commentary on order no. 9980 of 2024.

Order no. 9980 of 2024 clarifies the joint liability of members of sports associations for tax debts and the legitimacy of the notification of the assessment notice. Let’s explore the implications of this ruling together.

Bianucci Law Firm
Analysis of Judgment No. 9995 of 2024: Appeals and Notifications in Tax Litigation

Discover how Ordinance No. 9995 of 2024 clarifies the consequences of failing to challenge the payment notice in tax litigation, analyzing the principle of 'solve et repete' and its legal implications.

Bianucci Law Firm
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.

Bianucci Law Firm
Transfer of business and goodwill: commentary on Ordinance No. 10001 of 2024.

Let's analyze the important Order No. 10001 of 2024 that clarifies the criteria for calculating goodwill in determining the taxable base for registration tax, highlighting its relevance for tax purposes.

Bianucci Law Firm
Mortgage and Notification: Commentary on Ordinance No. 9817 of 2024

Let's examine the important Order No. 9817 of 2024, which clarifies the procedures for registering a mortgage and the necessity of notifying the payment request. A fundamental ruling for those facing tax collection.

Bianucci Law Firm
Tax Collection: Commentary on Order No. 9866 of 2024

The order of the Court of Cassation of 2024 clarifies the methods of notification of payment notices by collection agents, highlighting the applicability of the rules on ordinary postal service.

Bianucci Law Firm
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.

Bianucci Law Firm
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.

Bianucci Law Firm
Commentary on Order No. 9693 of 2024: Tax Credit and Income Declaration

Let's analyze Order No. 9693 of 2024 from the Court of Cassation regarding the obligation to indicate tax credits for film incentives in the income tax return. We will explore the legal and tax implications of this decision.