Understanding Income Tax Law: Articles and Cases
Discover a curated selection of legal articles and court cases on income tax law, providing valuable insights and analysis for professionals in the legal field.
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.
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.
Supreme Court 12888/2016: IRPEF Refunds and Taxation of Compensations
The recent ruling of the Supreme Court addresses the important issue of the taxation of compensations, clarifying the limits between what is subject to taxation and what is exempt. An analysis of the implications for taxpayers and businesses.