Understanding Tax Assessment: Legal Insights and Updates
Welcome to our curated collection of articles and legal insights on tax assessment. Stay informed and up-to-date with the latest developments in this area of law.
Tax assessment and extension of deadlines: commentary on Ordinance no. 600 of 2025.
Let's analyze Ordinance No. 600 of 2025, which clarifies the conditions for the extension of deadlines in tax assessment matters, highlighting the importance of the criminal complaint in the tax process.
Commentary on Judgment No. 24225 of 2023: Reflections on Tax Crimes
Analysis of ruling no. 24225 of 2023, which clarifies the role of the criminal judge in the use of assessments made in the context of tax audits, highlighting the need for adequate reasoning.
Tax Litigation and Bankruptcy: Judgment No. 11351 of 2024 and the Rights of the Taxpayer.
The recent ruling no. 11351 of 2024 clarifies the rights of the taxpayer declared bankrupt regarding the appeal of tax assessments, highlighting the importance of standing even after the cessation of activity.
Commentary on ruling no. 11359 of 2024: The recalculation of the cadastral income.
Analysis of ruling no. 11359 of 2024 regarding the reassessment of cadastral income for properties with special use, focusing on the necessary conditions and procedures.
Tax Assessment: Analysis of Ordinance No. 10615 of 2024
Order No. 10615 of 2024 clarifies the criteria for tax assessment, establishing the importance of serious, precise, and consistent presumptions in the evaluation of declared liabilities.
Deductibility of Costs and Powers of the Tax Administration: Commentary on Order No. 9664 of 2024.
An in-depth analysis of order no. 9664 of 2024, concerning the deductibility of costs and the powers of the tax administration, to understand how these elements influence tax returns and the regularity of accounting.
Order No. 9554 of 2024: the importance of adversarial proceedings in tax assessments.
Order No. 9554 of 2024 emphasizes the obligation of adversarial proceedings in tax assessment processes, highlighting the need for a dialogue with the taxpayer to ensure fairness and tax justice.
Order No. 9403 of 2024: Presumption of Income and Bank Investigations
Order No. 9403 of 2024 clarifies the applicability of the income presumption arising from banking operations for all taxpayers. Discover what changes and how to defend against tax presumptions.
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.
Analysis of Judgment No. 14278 of 2022: Effects of the Irregularity of the Home Access Authorization.
The ruling of the Court of Appeal of Trieste clarifies the implications of formal irregularities in the authorization for home access in tax and criminal matters, emphasizing the distinction between tax and criminal assessments.