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.

Bianucci Law Firm
Cross-border VAT refunds: Analysis of Judgment No. 9556 of 2024

The recent ruling No. 9556 of 2024 provides important clarifications on cross-border VAT refunds, highlighting the necessary conditions according to Article 38-bis.2 of Presidential Decree No. 633/1972 and European Directive 2008/9/EC.

Bianucci Law Firm
Registration Tax and Oral Transfer of Business: Analysis of Sentence No. 9446 of 2024

The recent ruling of the Court of Cassation clarifies the application of the registration tax in verbal transfers of business, highlighting the importance of official registration and the absence of prior contradiction.

Bianucci Law Firm
Contractual assumption of tax debt: ruling no. 9353 of 2024 and its implications.

The recent ruling of the Court of Cassation clarifies the limits of contractual assumption regarding tax debts, highlighting how the Revenue Agency cannot seek recourse against the assuming party. Let's explore the details and legal consequences of this decision together.

Bianucci Law Firm
Order No. 9358 of 2024: Reflections on the Classification of A8 and A7 Properties

Let's analyze the important Order No. 9358 of 2024 concerning the cadastral classification of properties in categories A8 and A7, with a focus on gardens and courtyards. Understanding the legal implications of this ruling is essential for those operating in the real estate sector.

Bianucci Law Firm
Liability of Directors: Commentary on Judgment No. 9170 of 2024

The recent ruling no. 9170 of 2024 clarifies the responsibility of directors in the context of tax collection, highlighting limits and areas of application. Let's explore the details and legal implications together.

Bianucci Law Firm
Judgment No. 9010 of 2024: The Doubling of Tax Assessment Deadlines and the Conditions for Expiration.

Let's analyze ruling no. 9010 of 2024, which clarifies the terms of expiration for tax assessment in the case of a criminal reporting obligation, highlighting its non-cumulability with the two-year extension provided by law.

Bianucci Law Firm
Business Transfer: Analysis of Ruling No. 8805 of 2024 and Its Tax Effects.

Let's explore ruling no. 8805 of 2024, which clarifies the criteria for the qualification of business transfers and the tax implications related to the taxation of asset transfer operations.

Bianucci Law Firm
Order no. 8739 of 2024: Deductibility of Costs and Relevance to Business Activity

In this analysis of the recent ruling no. 8739 of 2024, the concept of the relevance of expenses for tax deductibility in the context of business income is explored, highlighting the practical and regulatory implications for taxpayers.

Bianucci Law Firm
Analysis of Judgment No. 11622 of 2024: Socially Useful Work and Subordination.

The recent ruling of the Court of Cassation clarifies the implications of socially useful work, highlighting the possibility of recognizing wage rights even in the absence of a formal employment contract.

Bianucci Law Firm
Order no. 11333 of 2024: The judge's duty to determine part-time working hours.

The recent ruling of the Court of Cassation clarifies the judge's duty to establish the temporal arrangements for part-time work, emphasizing the importance of ensuring rights for workers without compromising contractual autonomy.