Insights on Revenue Agency: Legal Articles and Case Law Analysis
Discover a collection of legal articles and case law analysis on the topic of Revenue Agency on Studio Legale Bianucci's blog.
Tax Litigation: Analysis of Order No. 694 of 2025
Order No. 694 of 2025 provides important clarifications on the origin of appeal acts in tax litigation, highlighting the presumptions of validity and their related limits. Let us explore the meaning of this ruling together.
Commentary on Order No. 20036 of 2024: ordinary jurisdiction and damages compensation.
Let’s analyze order no. 20036 of July 22, 2024, which clarifies the jurisdiction of the ordinary judge in the event of a claim for damages following a negative vote by the Revenue Agency in a preventive agreement.
Corruption and Public Administration: Analysis of Judgment No. 14027 of 2024
Let's discover the meaning and implications of Judgment No. 14027 of 2024, which clarifies the boundaries of corruption in the activities of public officials and which acts are truly criminal.
Liability of the entities issuing the compliance visa: commentary on Judgment No. 11660 of 2024.
The recent ruling of the Court of Cassation provides important clarifications on the liability of those who issue the conformity visa, highlighting the legal implications and the competencies of the Revenue Agency.
Commentary on judgment no. 9759 of 2024: the legitimacy of tax collection notices according to Article 36-bis of Presidential Decree no. 600.
Let’s analyze the recent ruling of the Court of Cassation that clarifies the limits of issuing tax collection notices regarding tax credits, highlighting the importance of a prior notice to the taxpayer.
Order No. 9462 of 2024: Jurisdiction in the registration tax and the role of territorial offices.
The order no. 9462 of 2024 clarifies the scope of competence of the territorial offices of the Revenue Agency in the management of the registration tax, highlighting the importance of the jurisdiction of the public official.
Liability of Public Administration: Commentary on Cass. civ., Section III, Order No. 5984/2023
The recent ruling of the Court of Cassation clarifies the responsibilities of tax agents and the burden of proof in compensation for damages for the violation of subjective rights. An analysis of the case C.C. against the Revenue Agency.