Explore Taxation Law: Articles, Cases & More
Discover a wealth of resources on taxation law, including articles, cases, and insights to help you navigate the complex world of tax regulations and planning.
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.
Taxation of Capital Gains from Land Sales: Commentary on Judgment No. 9947 of 2024
The recent ruling no. 9947 of 2024 provides important clarifications on the taxation of capital gains arising from the sale of subdivided land, highlighting the role of urban planning and the independence of private decisions regarding building eligibility.
Modal Donation and Taxation: Commentary on Ordinance No. 8875 of 2024
Order No. 8875 of 2024 clarifies the nature of the modal donation in favor of a third party, excluding taxation as income from employment. Let's explore the meaning of this decision and its legal implications.
Supreme Court 12888/2016: IRPEF Refunds and Taxation of Compensations
The recent ruling of the Supreme Court addresses the important issue of the taxation of compensations, clarifying the limits between what is subject to taxation and what is exempt. An analysis of the implications for taxpayers and businesses.