Bianucci Law Firm
Commentary on Order No. 9633 of 04/10/2024: Irap and Public Contributions

Let's analyze Order No. 9633 of 2024, which clarifies the determination of the Irap taxable base in relation to public contributions granted for seismic events. Discover how the ruling impacts the beneficiary's assets and the accounting of the funds.

Bianucci Law Firm
Order No. 9554 of 2024: the importance of adversarial proceedings in tax assessments.

Order No. 9554 of 2024 emphasizes the obligation of adversarial proceedings in tax assessment processes, highlighting the need for a dialogue with the taxpayer to ensure fairness and tax justice.

Bianucci Law Firm
Order No. 9358 of 2024: Reflections on the Classification of A8 and A7 Properties

Let's analyze the important Order No. 9358 of 2024 concerning the cadastral classification of properties in categories A8 and A7, with a focus on gardens and courtyards. Understanding the legal implications of this ruling is essential for those operating in the real estate sector.

Bianucci Law Firm
IMU Exemption and Cadastral Classification: Commentary on Ordinance No. 9364 of 2024

Order No. 9364 of 2024 clarifies the relevance of cadastral classification for IMU exemption, highlighting the burden on the taxpayer. Let's explore the details and implications of this decision together.

Bianucci Law Firm
Analysis of Judgment No. 9395 of 2024: Invalidity of the Notification of an Enforcement Act.

The recent ruling no. 9395 of 2024 clarifies the consequences of the invalidity of the notification of tax enforcement acts and the possibilities for rectification. Discover how this ruling affects taxpayers' rights and the actions of the Revenue Agency.

Bianucci Law Firm
The revision of the cadastral classification: commentary on Ordinance No. 9035 of 2024.

The Order of the Court of Cassation no. 9035 of 2024 clarifies the prerequisites for the revision of the classification of an urban property by the municipal administration, highlighting the importance of transparency and reasoning in land registry assessment.

Bianucci Law Firm
Ruling No. 8985 of 2024: Clarifications on the cadastral income for power plants.

The ruling no. 8985 of 2024 provides crucial clarifications on the determination of the cadastral income for properties with special purposes, particularly for power plants, excluding the plant components from the tax burden.

Bianucci Law Firm
Commentary on Judgment No. 8714 of 2024: Pro Soluto Transfer and Deductibility of Bad Debt Losses.

Let's analyze the recent ruling no. 8714 of 2024, which clarifies the conditions for the deductibility of bad debt losses in the case of pro soluto transfers, highlighting the importance of documentation and the burden of proof.

Bianucci Law Firm
Order No. 8823 of 2024: Clarifications on the Notification of Tax Acts in Case of Unreachability.

Let us examine order no. 8823 of 2024, which outlines the requirements for the notification of tax acts and the notifier's duty to search in the event of the taxpayer's absolute unavailability.

Bianucci Law Firm
Order No. 8858 of 2024: Clarifications on the Deadline for Notification of Payment Notices

Order No. 8858 of 2024 provides important clarifications regarding the expiration of payment notices and the current legislation, highlighting the absence of an extension for the deadline of December 31, 2008.