Tax News and Insights
Legislative updates, case law analysis and insights from our team of experts.
54 articles found · Pagina 5 di 6
Capital gains in business income: the end of "generalised" spreading
Discover the changes to **spreading the taxation of capital gains** in business income from 2026, with the abolition of the general option.
Defects in Service of a Tax Payment Notice (cartella): When It Is Void
Defects in service are the first thing to check when you receive a tax payment notice (cartella). Service on the caretaker without a CAD, an incorrect address, a missing service report: here is when the notice is void.
Ex officio cancellation of collection rolls: limits on deemed consent for procedural defects
Discover the limits on ex officio cancellation of collection rolls and when deemed consent does not apply to procedural defects.
Short-term lets and Airbnb: from 2026, three homes trigger VAT registration
From 2026, anyone letting three or more properties for short-term stays will have to register for VAT, with new obligations and transparency requirements.
Suspending a Tax Payment Notice (cartella): 3 Legal Options in 2026
There are 3 ways to halt collection under a tax payment notice (cartella): administrative, statutory and judicial. Each has different conditions and timeframes. A complete guide.
Erroneous Tax Payment Notice: How to Challenge a Debt Not Owed
An "erroneous tax payment notice" is one issued by mistake: double taxation, incorrect amounts or a debt already paid. There are 3 ways to challenge it quickly.
Italian Supreme Court (Corte di Cassazione) 1667/2026: notices to shareholders, attachments are optional and the duty to state reasons can also be satisfied by reference
The Italian Supreme Court (Corte di Cassazione) ruling 1667/2026 clarifies that attachments to notices to shareholders of closely held companies are optional, provided access is ensured.
Corporate interposition and closely held companies: profits go to the actual shareholders
The Italian Supreme Court (Corte di Cassazione) clarifies that the profits of closely held companies are attributed to the actual shareholders in cases of **corporate interposition**.
Tax Payment Notice (Cartella) Addressed to a Deceased Person: Must the Heirs Pay?
When a debtor dies, their tax debts pass to the heirs. But there are specific limits: penalties cannot be transferred, acceptance with benefit of inventory, and renunciation.
All Insights Articles
- Compliance letters on 2023 revenue: how to respond to the Italian Revenue Agency (Agenzia delle Entrate)
- Trusts and creditors: when a property may be sold at auction
- Dividends, Charitable Trusts and Foundations: the Shift by the Italian Supreme Court (Corte di Cassazione)
- Commercial irrationality: not enough on its own
- Freedom in Generational Transfers
- Black list: the calculations need revisiting
- Transfers of immovable property into trust and discharge from debts: the limits of the assessment of deservingness (Florence Court of Appeal, 17 December 2025)
- Superbonus in its final season: updated form now available for the remaining categories
- Corporate income tax (IRES) credit, a prescribed route: a refund claim cannot be converted into an intra-group transfer
- Trusts and property purchases: when the price-value method applies (Treviso Tax Court no. 288/2025)
- Cross-border workers, a distinction in the regime: Bank of Italy employees in France are taxed only in Italy
- Non-deductible pro-rata VAT and IRAP: accruals, not cash
- Price-value and trusts: why an individual trustee can (and should) use it
- Is a debt discharge order subject to proportional or fixed tax?
- Trust beneficiary and removal of s.r.l. directors (Court of Rome, 16 January 2026)
- Seasonal workers: standard IRES calculations
- Second Insolvency Directive: Access to Trusts Without Prior Notice
- Marzo Associati at the Luiss Guido Carli Career Day
- Single Betting Tax: Italian Supreme Court (Corte di Cassazione) 2026 | Marzo Associati
- VAT Adjustments and Reverse Charge: The Italian Supreme Court Blocks Cashback Refunds
- Debt Restructuring and Tax: A Bar on Post-Approval Assessments
- How to lawfully avoid paying tax payment notices: 2026 guide
- Limitation periods for a tax payment notice (cartella): time limits, calculation and how to invoke them in 2026
- Trusts and the Italian Supreme Court (Corte di Cassazione): Acts Ineffective Without Express Clauses
- Rottamazione Quinquies 2026: eligibility, savings and deadlines
- Tax Payment Notice Instalment Plans 2026: 120 Instalments, Lapse and New Rules
- Holding Companies: Contributions and Gifts Do Not Constitute Abuse
- Bank account attachment by the Italian Tax Collection Agency: how to stop it
- Additional 2025 single SEZ tax credit: how to access it from 15 April 2026
- Administrative car immobilisation: how to have it lifted, timescales and costs in 2026
- Third-Party Statements and Synthetic Tax Assessments: Proof or Circumstantial Evidence? The Italian Supreme Court (Corte di Cassazione) in 2026
- Non-deductibility of legal costs for directors’ criminal defence: a further rejection by the Italian Supreme Court (Corte di Cassazione)
- Minor heirs: immediate obligation to file income tax returns, tax authorities do not await the inventory
- Trusts and Creditors: When Asset Protection Is Not Enough
- Bank Account Assessments and Relatives’ Accounts: The Italian Supreme Court (Corte di Cassazione) Confirms the Reversal of the Burden of Proof
- Rottamazione-quinquies: scope, effects and systemic issues
- Capital gains in business income: the end of "generalised" spreading
- Defects in Service of a Tax Payment Notice (cartella): When It Is Void
- Ex officio cancellation of collection rolls: limits on deemed consent for procedural defects
- Short-term lets and Airbnb: from 2026, three homes trigger VAT registration
- Suspending a Tax Payment Notice (cartella): 3 Legal Options in 2026
- Erroneous Tax Payment Notice: How to Challenge a Debt Not Owed
- Italian Supreme Court (Corte di Cassazione) 1667/2026: notices to shareholders, attachments are optional and the duty to state reasons can also be satisfied by reference
- Corporate interposition and closely held companies: profits go to the actual shareholders
- Tax Payment Notice (Cartella) Addressed to a Deceased Person: Must the Heirs Pay?
- Difference Between a Tax Payment Notice (cartella) and a Tax Assessment Notice
- 2026 Budget Law: Tax Changes for Businesses and Professionals
- Trusts and Generational Succession: A Practical Guide
- International Tax Planning: Opportunities and Risks
- First-home tax relief for AIRE registrants: the concept of "activity" expands to include study and volunteering
- Losses on debts in insolvency proceedings: the Italian Supreme Court (Corte di Cassazione) sets the "time window" for deductibility
- Public Gambling Reform: What Changes for Concession Holders
- Italian Supreme Court (Corte di Cassazione): Key Judgment on Transfer Pricing
- ADM: New Guidelines for Online Gaming Operators