Taxation of proceeds from illegal activities: commentary on Ordinance no. 307 of 2025.
Let’s analyze Ordinance No. 307 of 2025, which clarifies the taxation methods for proceeds from illegal activities according to Italian law, with a focus on the tax period and allocation criteria.
Divorce allowance: analysis of the ruling Cass. civ., Section I, Ord. No. 26520 of 2024
The recent ruling of the Court of Cassation clarifies the criteria for spousal support, emphasizing the importance of the economic disparity between former spouses and the contribution made to family life.
Criminal Court No. 44507 of 2024: Reflections on the Configurability of Specific Intent in Tax Evasion.
The recent ruling of the Court of Cassation analyzes the complexity of specific intent in the crime of failure to declare IRES, highlighting the importance of proof of evasive intent and the principle of beyond a reasonable doubt.
Analysis of Judgment No. 22110 of 2023: Legal Aid at State Expense and Income Declaration.
Judgment no. 22110 of 2023 clarifies the procedures for admission to state-funded legal aid, highlighting the importance of simplicity in the procedures and the absence of a requirement for a separate income declaration.
Sentence No. 49686 of 2023: Analysis of the crime of false indications in citizenship income.
A comprehensive analysis of the recent ruling no. 49686 of 2023, which clarifies the conditions for constituting the crime of false declarations for obtaining citizenship income, outlining the legal implications and responsibilities of individuals.
Judgment No. 16875 of 2024: Clarifications on State-Funded Legal Assistance.
The recent ruling No. 16875 of 2024 provides important clarifications regarding the conditions for eligibility for state-funded legal aid, with particular attention to income limits and the significance of the latest tax return.
Commentary on ruling no. 11359 of 2024: The recalculation of the cadastral income.
Analysis of ruling no. 11359 of 2024 regarding the reassessment of cadastral income for properties with special use, focusing on the necessary conditions and procedures.
Order No. 9403 of 2024: Presumption of Income and Bank Investigations
Order No. 9403 of 2024 clarifies the applicability of the income presumption arising from banking operations for all taxpayers. Discover what changes and how to defend against tax presumptions.
Modal Donation and Taxation: Commentary on Ordinance No. 8875 of 2024
Order No. 8875 of 2024 clarifies the nature of the modal donation in favor of a third party, excluding taxation as income from employment. Let's explore the meaning of this decision and its legal implications.
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.