Supreme Court Cases and Decisions

Discover in-depth analysis and updates on Supreme Court cases, decisions, and judgments. Stay informed on the latest legal developments from the highest court in the land.

Bianucci Law Firm
Judgment No. 11690 of 2024: Reflections on Unconventional Evidence in Tax Proceedings.

The ruling of the Court of Cassation of April 30, 2024, provides important insights on the enhancement of atypical evidence in the tax context, highlighting the crucial role of the trial judge in the evaluation of circumstantial evidence and presumptions.

Bianucci Law Firm
Appeal of the extract from the role: Analysis of Order No. 11473 of 2024.

Let's explore the details of Ordinance No. 11473 of 2024, which clarifies the conditions for direct appeal of the role extract according to Italian law. A useful analysis to understand the legitimate interest to act and the implications for taxpayers.

Bianucci Law Firm
Regional Tax on Productive Activities: Analysis of Ruling No. 11107 of 2024

The recent ruling of the Court of Cassation clarifies the requirements for IRAP taxation, highlighting the limits of autonomous organization for financial consultants. Let's explore the details and legal implications.

Bianucci Law Firm
Order No. 10465 of 2024: Nullity of the Judgment and Registration of the Conclusions

Let's analyze the important order no. 10465 of 2024, which clarifies the conditions for nullity of a judgment due to the omission of the transcription of the conclusions, a crucial issue in civil procedural law.

Bianucci Law Firm
Commentary on Order No. 9965 of 2024: Nullity and Non-Existence in Civil Proceedings.

Let’s analyze the recent Order no. 9965 of April 12, 2024, which addresses the issue of the nullity of a judgment issued in the absence of a proper ruling and motivation, clarifying the remedies available for the parties involved.

Bianucci Law Firm
Judgment No. 9431/2024: The Statute of Limitations for Monetary Administrative Sanctions

An in-depth analysis of ruling no. 9431 of 2024, which clarifies the statute of limitations for monetary administrative sanctions and its impact on taxpayers.

Bianucci Law Firm
Compensation of Legal Expenses: Analysis of Ordinance No. 9312 of 2024

Order No. 9312 of 2024 clarifies the requirements for the compensation of legal costs in tax proceedings, highlighting the importance of adequate reasoning and serious and exceptional circumstances.

Bianucci Law Firm
Modal Donation and Taxation: Commentary on Ordinance No. 8875 of 2024

Order No. 8875 of 2024 clarifies the nature of the modal donation in favor of a third party, excluding taxation as income from employment. Let's explore the meaning of this decision and its legal implications.

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. 9925 of 2024: The Omitted Assessment of the Observations to the Expert Report.

An in-depth analysis of the recent ruling by the Court of Cassation that clarifies the limits of the judge's failure to assess the observations on the Court-Appointed Technical Consultant (C.T.U.).