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Scientific publications
Exemption from unified payment for Onlus
(note to C.T.R. Milan, Sec. XIX, 22 February 2016, no. 987) in
IlTributario.it
, Giuffrè, Milan, 13 July 2016
Administrative sanctions relating to violations in the entertainment tax
in
IlTributario.it
, Giuffrè, Milan, 21 December 2016
The subject of the evidence for the assessment of income from participation for a shareholder of a closely held company
(note to C.T.P. Sondrio, Sec. II, May 3, 2016, no. 89), in
IlTributario.it
, Giuffrè, Milan, October 26, 2016
The prerequisites for precautionary protection on appeal
(note to C.T.R. Milan, sec. XXXVIII, October 18, 2016, no. 1391), in
IlTributario.it
, Giuffrè, Milan, January 24, 2017
The transfer of residence to the first home in order to benefit from the "first home benefits ”
(note to CTR Emilia-Romagna, sec. IV, January 2, 2017, no. 43), in
IlTributario.it
, Giuffrè, Milan, April 3, 2017
The tax authorities' access to the taxpayer's premises
(note to Cass. civ., tax section, March 15, 2017, no. 6683), in
IlTributario.it
, Giuffrè, Milan, May 24, 2017
The acts of recovery of tax credits
in
IlTributario.it
, Giuffrè, Milan, August 23, 2017
The difficult legal classification, for tax purposes, of the case “transfer of taxi license”
(note to Cass. civ., tax section, October 4, 2017, no. 23143), the
IlTributario.it
, Giuffrè, Milan, January 2, 2018
Rules for the registration of ports rewritten: the consequences for IMU and TASI purposes
in
IlTributario.it
, Giuffrè, Milan, 23 May 2018
Renovation works on third-party properties: the Supreme Court clarifies the scope of VAT deduction
in
IlTributario.it
, Giuffrè, Milan, August 1, 2018
Confirmed the possibility of serving the appeal via PEC in the case of a “paper-based” first instance trial
note to C.T.R. Campania, Naples, sec. XXIII, May 8, 2018, no. 4332), in
IlTributario.it
, Giuffrè, Milan, October 8, 2018
IMU assessment for “in house” companies: not possible if the previous contractor had already gone bankrupt in the previous five years
(note to CTP Lucca, sec. I, 30 October 2018, no. 603), in
IlTributario.it
, Giuffrè, Milan, 27 February 2019
It is impossible for a “in house” company to assess/collect local taxes if the previous contractor had already gone bankrupt
(note to C.T.P. Lucca, sec. I, January 16, 2019, no. 2), in
IlTributario.it
, Giuffrè, Milan, April 17, 2019
Failure to pay the PREU: the position of the manager of a "slot hall"
in
IlTributario.it
, Giuffrè, Milan, 6 September 2019
Real estate transfers: mutual aid societies and ONLUS treated equally for tax benefits purposes
(note to Cass. Civ., tax section, June 27, 2019, no. 17252), in
IlTributario.it
, Giuffrè, Milan, October 28, 2019
No notice to the liquidator of a dissolved capital company if the tax debt is corporate and does not pertain to the liquidation activity
(note to Cass. Civ., tax section, November 19, 2019, no. 29969), in
IlTributario.it
, Giuffrè, Milan, January 27, 2020
The applicability of legal cumulation to penalties for late submission of electronic invoices
in
IlTributario.it
, Giuffrè, Milan, 31 March 2020
Dissolved companies: it is the creditor who must prove that the former shareholder received benefits following the liquidation
(note to Cass. Civ. – Sec. I – 10 October 2019, no. 31933), in
IlTributario.it
, Giuffrè, Milan, 10 April 2020
Assessment by sector studies: the Supreme Court again confirms the theory of uneconomic acts
(note to
Cass. civ., sez. VI-T, 14 February 2020, no. 3753) in
IlTributario.it
, Giuffrè, Milan, 3 June 2020
The division between ordinary and tax jurisdiction in tax enforcement and the statute of limitations for state taxes
(note to Lucca Court, Section I, February 22, 2020, no. 1634) in
IlTributario.it
, Giuffrè, Milan, July 13, 2020
The failure to pay the PREU constitutes the crime of embezzlement: the decision of the United Criminal Sections
(note to Cass. United Criminal Sections no. 6087/2021), in
IlTributario.it
, Giuffrè, Milan, March 11, 2021
Tips are an integral part of employment income
(note to Cass. Civ., Sec. V, 11 February 2021, no. 26510), in
Il
Tributario.it, Giuffrè, Milan, 14 October 2021
The out-of-court settlement and joint liability in registration tax
Focus, in IlTributario.it, Giuffrè, Milan, 02 February 2022
The exclusion from the IRPEF taxable base of employment income of Italian seafarers embarked on ships flying a foreign flag: practical issues
In ius.giuffrefl.it, Giuffrè Francis Lefebvre, Milan, 29 March 2024
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