Tax crimes and preventive seizure: commentary on ruling no. 28709 of 2024.
We explore the recent ruling no. 28709 of 2024 that clarifies the issue of preventive seizure in relation to tax offenses and the grounds for non-punishment provided by decree law no. 34 of 2023.
Transfer of Excesses in the Group: Commentary on Order No. 10810 of 2024.
Analysis of ruling no. 10810 of 2024 concerning the transfer of surpluses and the related required formalities, with a focus on the fiscal and legal implications.
Commentary on Ordinance No. 10788 of 2024: Minutes of Contestation and Tax Litigation
Order No. 10788 of 2024 provides important clarifications on the production of the minutes of dispute in appeal, outlining the rights and duties of the tax administration in tax litigation.
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.
Contractual assumption of tax debt: ruling no. 9353 of 2024 and its implications.
The recent ruling of the Court of Cassation clarifies the limits of contractual assumption regarding tax debts, highlighting how the Revenue Agency cannot seek recourse against the assuming party. Let's explore the details and legal consequences of this decision together.