Understanding Tax Liability: Legal Insights and Updates
Discover in-depth analysis and updates on tax liability in legal practice. Stay informed on the latest developments and expert insights in tax law.
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.
Cass. pen., Sect. III, Judgment No. 530 of 2025: Reflections on Liability for Failure to Remit Withholdings.
Let's analyze the recent ruling of the Court of Cassation that annulled the conviction for the failure to pay withholdings, highlighting the issues related to the proof of certifications and changes to the charges.
Liability of the entities issuing the compliance visa: commentary on Judgment No. 11660 of 2024.
The recent ruling of the Court of Cassation provides important clarifications on the liability of those who issue the conformity visa, highlighting the legal implications and the competencies of the Revenue Agency.
Liability of sports associations and tax notices: commentary on order no. 9980 of 2024.
Order no. 9980 of 2024 clarifies the joint liability of members of sports associations for tax debts and the legitimacy of the notification of the assessment notice. Let’s explore the implications of this ruling together.
Commentary on Judgment No. 37248 of 2024: Clarity in Tax Violations
The recent ruling no. 37248 of 2024 clarifies the 'objective conditions of uncertainty' in the context of tax crimes, highlighting the necessary requirements for the application of this exemption. An in-depth analysis for professionals and citizens.
Tax Liability and General Fraud: Analysis of the Judgment Cass. Pen. n. 4973/2022
An examination of the Supreme Court ruling concerning the failure to declare income and the criminal liability of the taxpayer. An analysis to understand the legal principles applied and the implications for professionals and taxpayers.