abuse of rights accountant accounting accounting documents acquittal active repentance administrative liability administrative sanctions administrators administrators' liability adversarial proceedings aggravated fraud Agricultural Companies ancillary penalties appeal appeal constitution appeal documents appeal of tax assessments assessment assessment notice assistance expenses atypical evidence autonomous organization bad debts banking investigations bankruptcy buildability building bonuses burden of proof business income business transfer cadastral classification cadastral income cadastral update capital companies capital gains case law cause of non-punishability changes civil law co-debtors co-declarant collection collection agent commercial law compensation compliance visa concealment conditional intent confiscable profit confiscation consolidation contractual assumption contradictory cooperative corporate group corporate income tax corporate liability cost adequacy Court of Appeal of Ancona Court of Appeal of Trento Court of Cassation court of freedom credit compensation criminal complaint criminal law criminal liability criminal report cross-border damages compensation de facto administrator debt collection debt restructuring deductibility deductible expenses delayed payment difference from withdrawal digitalization direct taxes disability dispute violation disputed expenses dissolution of company documentary evidence earthquake embezzlement enforcement act environmental hygiene fee equal treatment EU citizen evidence evidence of guilt execution executive title exemption expense compensation extension of terms Failure to Declare failure to pay false declaration false invoices false social communications fictitious revenues financial administration financial advisors Financial Police fiscal justice fraud fraudulent bankruptcy fraudulent declaration fraudulent subtraction General Fraud goodwill highway code home access illicit proceeds IMU income income tax indirect author inducement to error information system installment plan integration intent invalidity invoices IRAP irregular documents Italian jurisprudence joint declaration judgment judgment no. 10270 judgment no. 28709 judgment no. 30092 judicial police jurisdiction justice land land subdivision law law 208 of 2015 law 549 of 1995 legal costs legal entities legal expenses legal liability Legislative Decree 74/2000 Legislative Decree No. 74/2000 liability liability of directors limitation limited liability company liquidation liquidator liability liquidators litigation consortium local taxes mandate market value minutes of contestation modal donation money transfer motivation municipal regulation ne bis in idem non-deductibility non-existent transactions non-punishability of the taxpayer non-taxability nonexistent invoices notary notice of injunction notification notification deadline notification of assessment notice notifications office discovery office registration omitted payment omitted VAT payment opposition order Order 10274 order 10294 order 10795/2024 Order 10939/2024 order 307 order no. 10615 Order No. 10788 order no. 9403 ordinance ordinance 10773 ordinary jurisdiction passive legitimacy payment notice payment notices penalties personal income tax plea bargaining precautionary measures prejudice Presidential Decree 602 1973 Presidential Decree 602/1973 presumption of income presumptions preventive seizure printed signature professional liability prohibition of document production property taxation proportionality provisions public subsidies reasoning reasoning of the ruling Receiving stolen goods refund registration tax regulatory uncertainty relevance res judicata effect residence Revenue Agency right of defense role extract ruling ruling 11351 ruling 16576/2023 ruling 17211 ruling 1810 ruling 2024 ruling 2383/2024 ruling 37131 ruling 37248 ruling 834/2025 ruling 9170 2024 ruling 9446/2024 ruling 9646 ruling 9733 2024 ruling 9900 ruling 9947 ruling no. 10310 ruling no. 11660 ruling no. 30092 ruling no. 41721/2024 ruling no. 46753 ruling no. 8805 ruling no. 9353 ruling no. 936 ruling no. 9556 ruling no. 9830 rulings sanctions screen company sector studies seizure self-laundering sentence sentence 10298 sentence no. 38802 Sicily smuggling specific intent sponsorship sports associations statute of limitations subjective inexistence Superbonus 110% supplementary declaration Supreme Court Supreme Court 2024 Supreme Court ruling suspension of collection suspension of enforcement activities suspension of proceedings synthetic assessment tax tax acts tax administration tax assessment tax assessments tax audits tax benefits tax code tax collection tax collection notice tax compensation tax consultants tax credit tax crime tax crimes tax debt tax deductibility tax documentation Tax Evasion tax exemptions tax fraud tax incentives tax injunction tax law tax legislation Tax Liability tax litigation tax notice tax obligations tax offense tax offenses tax penalties tax proceedings tax regime tax regulations tax return tax rights tax settlement tax trial tax violations taxation taxes taxpayer rights taxpayers territorial jurisdiction threshold of punishability transfer of business transfer of excess transfer pro soluto TUIR unaccounted accounting unavailability undue compensation unjustified compensation usufruct VAT VAT credit VAT refund VAT regulations verbal transfer withholdings