Understanding Tax Credit: Legal Insights and Analysis

Discover a comprehensive collection of legal resources on tax credit, including articles, case law, and expert analysis. Stay updated on the latest developments in tax credit law with insights from legal professionals.

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.

Bianucci Law Firm
Commentary on Order No. 9693 of 2024: Tax Credit and Income Declaration

Let's analyze Order No. 9693 of 2024 from the Court of Cassation regarding the obligation to indicate tax credits for film incentives in the income tax return. We will explore the legal and tax implications of this decision.

Bianucci Law Firm
Aggravated fraud and building bonuses: commentary on Judgment No. 40015 of 2024

The recent ruling no. 40015 of 2024 provides important insights on the configurability of aggravated fraud in the context of construction bonuses, clarifying the boundaries between fraud and the improper receipt of public funds.