Welcome to our tax law page, where you can find a wealth of information on legal articles and court cases concerning tax law. Stay updated on the latest developments and insights in this complex legal field.
Analysis of ruling no. 2196 of January 30, 2025, which clarifies the responsibilities of the Administration in the context of refund requests for taxpayers affected by the 1990 earthquake in Sicily.
The recent Order No. 1144 of January 16, 2025 clarifies important aspects regarding the effectiveness of the acquittal criminal judgment in the context of tax proceedings, highlighting the distinction between trial judgments and those issued at the preliminary stage.
The ruling no. 936 of 2025 by the Court of Cassation establishes very important news regarding the res judicata effect of criminal judgments in the tax context, clarifying the applicability of Article 21-bis of Legislative Decree No. 74 of 2000 also to prior situations.
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.
Order No. 694 of 2025 provides important clarifications on the origin of appeal acts in tax litigation, highlighting the presumptions of validity and their related limits. Let us explore the meaning of this ruling together.
Analysis of ruling no. 449 of 2025 on the deductibility of expenses for assistance to persons with severe disabilities. An in-depth examination of the conditions and limits set by Italian legislation.
Let’s analyze Ordinance No. 307 of 2025, which clarifies the taxation methods for proceeds from illegal activities according to Italian law, with a focus on the tax period and allocation criteria.
Analysis of ruling no. 3729 of 2024 on the configurability of the crime of concealment or destruction of accounting documents and the legal implications for taxpayers.
An in-depth analysis of ruling no. 1810 of 2024 clarifying the configurability of the concurrence between the crime of fraudulent evasion of tax payments and that of fraudulent bankruptcy, providing important insights for tax criminal law.
Judgment no. 46753 of 2024 clarifies how the conditional suspension of the sentence for failure to pay VAT can be conditional on the payment of the evaded tax even in the absence of a civil party, highlighting the relationship between the taxpayer and the State.