Explore Tax Law Articles and Cases

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.

Bianucci Law Firm
Judgment No. 2196 of 30/01/2025 and the Right to Refund for Individuals Affected by the Earthquake in Sicily.

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.

Bianucci Law Firm
Analysis of Ordinance Judgment No. 1144 of 2025: Res Judicata Effect in Tax Proceedings.

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.

Bianucci Law Firm
Judgment No. 936 of 2025: Recognition of the finality of a ruling in tax proceedings.

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.

Bianucci Law Firm
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.

Bianucci Law Firm
Tax Litigation: Analysis of Order No. 694 of 2025

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.

Bianucci Law Firm
Order No. 449 of 2025: Deductibility of Expenses for Assistance to Disabled Persons

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.

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Taxation of proceeds from illegal activities: commentary on Ordinance no. 307 of 2025.

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.

Bianucci Law Firm
Commentary on Judgment No. 3729 of 2024: Crime of Concealment of Accounting Documents

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.

Bianucci Law Firm
Analysis of Judgment No. 1810 of 2024: Competition between Fraudulent Withdrawal and Fraudulent Bankruptcy.

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.

Bianucci Law Firm
Conditional suspension of the sentence and failure to pay VAT: ruling no. 46753 of 2024.

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.