Understanding Deductibility in Legal Contexts
Deductibility is a crucial concept in legal matters, particularly in the realm of tax law. This page compiles articles and case law discussions related to deductibility, providing insights and updates for legal professionals and individuals seeking information on this topic.
Order No. 449 of 2025: Deductibility of Expenses for Assistance to Disabled Persons
Analysis of ruling no. 449 of 2025 on the deductibility of expenses for assistance to persons with severe disabilities. An in-depth examination of the conditions and limits set by Italian legislation.
Order No. 17248 of 2024: The Predeductibility of Professional Services in Bankruptcy Matters
Let us analyze the important ruling no. 17248 of 2024, which clarifies the conditions for the priority of receivables for professional services in the context of bankruptcy, highlighting the crucial role of extrajudicial assistance.
Order No. 10815 of 2024: The Difference from Withdrawal in Capital Companies.
Order No. 10815 of 2024 clarifies the nature of the difference between withdrawal in capital companies and its tax implications, highlighting the differences compared to partnerships.
The deductibility of legal expenses in criminal defense: commentary on order no. 9910 of 2024.
Order No. 9910 of 2024 clarifies the limits of the deductibility of legal expenses incurred by companies for the defense of their directors in criminal proceedings. Let's analyze the implications of this ruling in the context of Italian tax law.
Deductibility of Costs and Powers of the Tax Administration: Commentary on Order No. 9664 of 2024.
An in-depth analysis of order no. 9664 of 2024, concerning the deductibility of costs and the powers of the tax administration, to understand how these elements influence tax returns and the regularity of accounting.
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.
Commentary on Judgment No. 16343 of 2023: Precautionary Measures and Inference from Acts.
Let us analyze ruling no. 16343 of 2023, which clarifies the notion of the inferability of acts in precautionary measures, with particular reference to the complexity of EncroChat communications.