Latest Legal Rulings and Judgments

Welcome to our page dedicated to legal rulings. Here you will find insightful articles, court judgments, and legal updates on various legal precedents and rulings.

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Commentary on Judgment No. 10310 of 2024: Synthetic Assessment and Burden of Proof.

Judgment no. 10310 of 2024 clarifies the burden of proof on the taxpayer in the case of synthetic assessment, highlighting the importance of documentary evidence and symptomatic circumstances.

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Analysis of Judgment No. 9995 of 2024: Appeals and Notifications in Tax Litigation

Discover how Ordinance No. 9995 of 2024 clarifies the consequences of failing to challenge the payment notice in tax litigation, analyzing the principle of 'solve et repete' and its legal implications.

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Taxation of Capital Gains from Land Sales: Commentary on Judgment No. 9947 of 2024

The recent ruling no. 9947 of 2024 provides important clarifications on the taxation of capital gains arising from the sale of subdivided land, highlighting the role of urban planning and the independence of private decisions regarding building eligibility.

Bianucci Law Firm
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.

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Judgment No. 9900 of 2024: Clarifications on Objectively Non-Existent Transactions.

The recent intervention of the Court of Cassation on the non-taxability of revenues arising from non-existent operations provides significant insights for the tax management of non-commercial entities. Let’s explore the details of ruling no. 9900 of 2024.

Bianucci Law Firm
Analysis of Judgment No. 9830 of 2024: The Reasoning in Tax Appeal Judgments.

Judgment No. 9830 of 2024 clarifies the minimum reasoning requirements for appeal decisions in tax litigation, highlighting the importance of adequate reasoning to ensure the right of defense.

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Judgment No. 9646 of 2024: Reflections on the Environmental Hygiene Fee.

The recent ruling of the Regional Tax Commission of Florence clarifies the conditions for the applicability of the environmental hygiene fee for non-domestic users, highlighting the issues related to municipal regulations that do not comply with current laws.

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Judgment No. 9635 of 2024: The Irregularly Produced Documents in the Tax Proceedings.

Let us analyze ruling no. 9635 of 2024, which clarifies the importance of timely filing an appeal and the renewal of document submission in the context of tax proceedings.

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Tax assessments: ruling no. 9733 of 2024 and the exercise of the powers of the Guardia di Finanza.

Let's analyze the recent order no. 9733 of 2024, which clarifies the need for authorization from the regional commander for the Guardia di Finanza in the context of tax assessments, excluding it in cases of exercising judicial police powers.

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Analysis of Judgment No. 9723 of 2024: Evidence of Objectively Non-Existent Transactions.

The recent ruling of the Court of Cassation clarifies the principles regarding VAT and the proof of non-existent transactions, outlining the responsibilities between the Tax Administration and the taxpayer.