Commentary on Order No. 10692 of 2024: the importance of the notice of injunction in the collection process.
Let us analyze the recent Ordinance no. 10692 of 2024, which clarifies the binding content of the notice of formal demand to comply and its implications for taxpayers and the authorities responsible for tax collection.
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.
Tax Collection Notice and Passive Legitimacy: Order No. 11661 of 2024
Let's analyze ruling no. 11661 of 2024 by the Court of Cassation, which clarifies the passive legitimacy in the opposition proceedings against tax collection notices for violations of the highway code and the importance of notifying the verification report.