Court of Cassation: Key Legal Rulings and Precedents

Welcome to our curated collection of articles and judgments from the Court of Cassation, offering insights into key legal rulings and precedents in Italian law.

Bianucci Law Firm
Commentary on Order No. 14865 of 2024: Restoration of the Term for Appeal.

The ruling of the Court of Cassation in 2024 clarifies the procedures for handling requests for the extension of time to appeal a court of appeal decision, highlighting the importance of adversarial proceedings and procedural correctness.

Bianucci Law Firm
Order No. 11488 of 2024: The supplementary declaration and the dispute of violation.

This article analyzes the order of the Court of Cassation no. 11488/2024, which clarifies the limitations on the use of the supplementary declaration in the event of a tax violation dispute. An in-depth examination to understand the legal and tax consequences of this decision.

Bianucci Law Firm
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.

Bianucci Law Firm
Commentary on Order No. 10939 of 2024: Suspension of Collection and Validity of the Enforcement Title.

An in-depth analysis of Order No. 10939 of 2024 that clarifies the criteria for the suspension of collection and the implications for taxpayers regarding enforcement title.

Bianucci Law Firm
Commentary on Order No. 10692 of 2024: the importance of the notice of injunction in the collection process.

Let us analyze the recent Ordinance no. 10692 of 2024, which clarifies the binding content of the notice of formal demand to comply and its implications for taxpayers and the authorities responsible for tax collection.

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
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 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.

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
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.