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Criminal, Family Law Blog - Bianucci Law Firm
Bianucci Law Firm
Judgment No. 936 of 2025: Recognition of the finality of a ruling in tax proceedings.

The ruling no. 936 of 2025 by the Court of Cassation establishes very important news regarding the res judicata effect of criminal judgments in the tax context, clarifying the applicability of Article 21-bis of Legislative Decree No. 74 of 2000 also to prior situations.