Case Law: Legal Precedents and Court Decisions

Discover a collection of articles and insights on case law, legal precedents, and court decisions in the field of law on the Bianucci Legal Studio blog.

Bianucci Law Firm
Judgment No. 16403 of 2023: Plea Bargaining and Civil Party Constitution

The ruling no. 16403 of 2023 clarifies the admissibility of the civil party's constitution even in cases of plea bargaining, highlighting the rights of the injured party and the related legal expenses.

Bianucci Law Firm
Commentary on Order No. 8916 of 2024: Lis Pendens in Dismissal Proceedings

Let's analyze Order No. 8916 of 2024, which clarifies the dynamics of litispendence in the workplace, highlighting the relevance of the status of claimant and defendant in dismissal proceedings.

Bianucci Law Firm
Judgment No. 11690 of 2024: Reflections on Unconventional Evidence in Tax Proceedings.

The ruling of the Court of Cassation of April 30, 2024, provides important insights on the enhancement of atypical evidence in the tax context, highlighting the crucial role of the trial judge in the evaluation of circumstantial evidence and presumptions.

Bianucci Law Firm
Commentary on Judgment No. 10837 of 2024: Compensation for Actual Damages and Taxation.

Let's analyze the recent ruling of the Court of Cassation that clarifies the taxation of compensation for damages, distinguishing between registration tax and VAT, to provide a clear picture of the legal and tax implications.

Bianucci Law Firm
Notification to a legal entity: commentary on Order No. 10294 of 2024

Order no. 10294 of 2024 clarifies the requirements for the notification of tax acts to legal entities. Let's explore the meaning of the ruling and its legal implications in a broader context.

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
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
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
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
Analysis of Judgment No. 11622 of 2024: Socially Useful Work and Subordination.

The recent ruling of the Court of Cassation clarifies the implications of socially useful work, highlighting the possibility of recognizing wage rights even in the absence of a formal employment contract.