Supreme Court Case Note
Planning, Zoning & Construction Law
Vol. 1, Issue 3 (2026) • Art. 6719 • pp. 1–10 • §§ 1–27
This paper analyzes the legal boundaries of permit-free building works for appurtenant structures in light of Council of State judgment No. 7973 of 3 November 2026. The analysis explores the interplay between Article 6, letter e-ter), of Presidential Decree No. 380/2001 and local urban planning rules, assessing when…
Supreme Court Case Note
Corporate Taxation & VAT
Vol. 1, Issue 3 (2026) • Art. 6716 • pp. 1–9 • §§ 1–31
By order no. 28210 of 1 November 2026, the Italian Court of Cassation held that input VAT on pre-leasing payments in lease-to-build contracts is immediately deductible before the physical delivery of the real estate, provided that such expenses are directly linked to the entrepreneur's economic programme and…
Supreme Court Case Note
Criminal Sanctions & Sentencing
Vol. 1, Issue 3 (2026) • Art. 6713 • pp. 1–9 • §§ 1–27
This article examines the procedural admissibility of requesting substantive alternative sanctions directly on appeal, following the referral order no. 35458/2026 of the Criminal Court of Cassation to the United Sections. The analysis explores the intersection between the devolutive principle, the cooperative…
Supreme Court Case Note
Civil Service & Public Employment Law
Vol. 1, Issue 3 (2026) • Art. 6705 • pp. 1–10 • §§ 1–28
This paper investigates the legal mechanics governing the utilization of reserve lists in Italian public employment following Supreme Court order no. 11194 of 26 April 2026. The analysis focuses on the distinction between legitimate interest and actionable subjective right, clarifying that recruitment requires both…
Supreme Court Case Note
Corporate Crisis & Insolvency Law
Vol. 1, Issue 3 (2026) • Art. 6701 • pp. 1–10 • §§ 1–27
This paper examines the statutory one-year time limit for opening judicial liquidation against a ceased individual entrepreneur under Article 33 of the Italian Code of Business Crisis and Insolvency, as reaffirmed by the Supreme Court in Order no. 28458/2026. Maintaining continuity with former Article 10 of the…
Doctrinal Essay
Public Procurement & Government Contracts
Vol. 1, Issue 3 (2026) • Art. 6692 • pp. 1–12 • §§ 1–42
The ANAC sanctioning power over public procurement safeguards the qualification system of contracting authorities and central purchasing bodies within the AUSA registry pursuant to Article 63 of Legislative Decree no. 36/2023. The Authority's enforcement actions impose pecuniary penalties up to one million euros for…
Doctrinal Essay
Administrative Justice & Litigation
Vol. 1, Issue 3 (2026) • Art. 6688 • pp. 1–17 • §§ 1–44
This paper examines the administrative framework for combating online audiovisual piracy established by Italian Law No. 93 of 14 July 2023, as amended by Law No. 143/2024 and implemented by AGCOM Resolutions Nos. 189/23/CONS, 321/23/CONS, and 209/25/CONS. The analysis investigates the legal and procedural consistency…
Supreme Court Case Note
White-Collar, Corporate & Tax Crime
Vol. 1, Issue 3 (2026) • Art. 6646 • pp. 1–7 • §§ 1–21
With judgment no. 26731 of 16 July 2026, the Criminal Cassation clarifies the criminal framework governing cryptoassets, qualifying virtual currencies as economic assets capable of being the object of rights under art. 810 of the Italian Civil Code. The Court establishes that speculative operations channeled through…
Supreme Court Case Note
Employment Relationships
Vol. 1, Issue 3 (2026) • Art. 6643 • pp. 1–9 • §§ 1–29
The assessment of managerial dequalification requires balancing the employer's contractual breach with the general standards of evidentiary burden. In ruling n. 8890 of April 9, 2026, the Court of Cassation confirms that non-pecuniary damage cannot be deemed in re ipsa, but must be inferred through presumptive…
Supreme Court Case Note
Corporate & Company Law
Vol. 1, Issue 3 (2026) • Art. 6640 • pp. 1–8 • §§ 1–18
This article examines the joint liability of non-managing shareholders in limited liability companies pursuant to Article 2476, paragraph 8, of the Italian Civil Code, in the light of the recent ruling of the Supreme Court of Cassation no. 1358/2026. The study focuses on the subjective requirement of intentional…
Doctrinal Essay
Public Entities & Concessions
Vol. 1, Issue 3 (2026) • Art. 6637 • pp. 1–15 • §§ 1–43
The regulation of national security in public contracts has undergone a structural transformation, evolving from an exceptional derogation into a primary governing principle of digital public procurement. This paper analyzes the interplay among procurement rules, the national cybersecurity perimeter, cloud…
Supreme Court Case Note
Damages & Compensation Law
Vol. 1, Issue 3 (2026) • Art. 6634 • pp. 1–8 • §§ 1–25
This paper examines the recoverability of parental damage for a child conceived prior to the tortious event but born subsequently, as referred to a public hearing by interlocutory order no. 12460/2026 of the Civil Court of Cassation. By harmonizing the acquisition of legal capacity upon birth under Article 1 of the…
Supreme Court Case Note
Administrative Procedure
Vol. 1, Issue 3 (2026) • Art. 6628 • pp. 1–8 • §§ 1–20
The right of access to administrative records requires the effective possession of the document by the public body. In judgment no. 4081/2026, the Council of State reaffirms that an official declaration of material non-existence prevents the claim, giving rise to an impossible access governed by the rule ad…
Supreme Court Case Note
Tax Assessment & Taxpayer Rights
Vol. 1, Issue 3 (2026) • Art. 6624 • pp. 1–9 • §§ 1–27
The scope of joint liability for tax debts incurred by unincorporated associations represents a pivotal issue in Italian tax litigation. The Italian Court of Cassation has reaffirmed that personal liability under Article 38 of the Civil Code operates as a statutory accessory guarantee akin to a suretyship, resting on…
Supreme Court Case Note
Civil Liability Arising from Crime
Vol. 1, Issue 3 (2026) • Art. 6621 • pp. 1–8 • §§ 1–26
This study analyses the requirements for a generic damages award under Article 539 of the Italian Code of Criminal Procedure, exploring evidentiary distinctions between direct victims and secondary aggrieved parties in cases of attempted crimes. Drawing upon the latest ruling of the Supreme Court, the article…
Supreme Court Case Note
Enterprise & Self-Employment Law
Vol. 1, Issue 3 (2026) • Art. 6618 • pp. 1–9 • §§ 1–24
The assessment of post-contractual non-compete covenants requires a sharp distinction between the structural determinability of the contractual subject matter under Article 1346 of the Italian Civil Code and the economic adequacy of the consideration under Article 2125. In order n. 421 of January 8, 2026, the Court…
Supreme Court Case Note
Civil Procedure
Vol. 1, Issue 3 (2026) • Art. 6615 • pp. 1–8 • §§ 1–20
This article examines the recent ruling of the Italian Court of Cassation concerning party representation within mandatory court-ordered mediation proceedings. The decision reaffirms that personal attendance represents the foundational pillar of alternative dispute resolution, allowing delegation only through a…
Supreme Court Case Note
Environmental & Energy Law
Vol. 1, Issue 3 (2026) • Art. 6612 • pp. 1–7 • §§ 1–16
This article examines the judgment of the Council of State (No. 1615/2026) regarding the unlawful administrative inaction in an Environmental Impact Assessment (EIA) procedure for an agrivoltaic power plant. The Court reaffirms that procedural deadlines under Article 25, paragraph 7 of Legislative Decree No. 152/2006…
Supreme Court Case Note
Tax Litigation & Procedure
Vol. 1, Issue 3 (2026) • Art. 6609 • pp. 1–9 • §§ 1–23
Civil Court of Cassation order no. 24407/2026 defines the operating boundaries of written witness evidence in tax proceedings pursuant to art. 7, paragraph 4, Legislative Decree no. 546/1992. Admission is strictly conditioned upon a test of necessity rather than mere civil relevance, requiring the impossibility of…
Supreme Court Case Note
Property & Economic Offences
Vol. 1, Issue 3 (2026) • Art. 6606 • pp. 1–9 • §§ 1–17
The distinction between embezzlement and the arbitrary exercise of private remedies turns upon the nature of possession and fiduciary earmarking. In judgment no. 1304/2026, the Italian Court of Cassation held that withholding funds collected on behalf of a principal constitutes embezzlement under Article 646 of the…
Supreme Court Case Note
Trade Union & Collective Labour Law
Vol. 1, Issue 3 (2026) • Art. 6603 • pp. 1–10 • §§ 1–30
In ruling no. 25184/2026, the Italian Supreme Court clarifies the prerequisites for standing to sue against anti-union conduct under Article 28 of the Workers' Statute, rejecting any alignment with the selective criteria set forth in Article 19 following Constitutional Court decision no. 156/2025. The Court confirms…
Supreme Court Case Note
Property & Real Rights Law
Vol. 1, Issue 3 (2026) • Art. 6600 • pp. 1–7 • §§ 1–22
This article analyses judgment no. 24767/2026 of the Italian Supreme Court on the adverse possession of building easements built in violation of statutory setback limits and without administrative permits. The author examines the distinction between private property law and public planning enforcement, as well as the…
Supreme Court Case Note
Planning, Zoning & Construction Law
Vol. 1, Issue 3 (2026) • Art. 6597 • pp. 1–10 • §§ 1–25
This paper examines the landmark ruling of the Consiglio di Stato redefining the legal effects of tacit approval for building permits in cases of non-compliance with zoning regulations. Overruling previous case law that conditioned tacit consent upon full substantive compliance, the Court rules that urban planning…
Supreme Court Case Note
Offences Against the Person
Vol. 1, Issue 3 (2026) • Art. 6512 • pp. 1–10 • §§ 1–28
This paper investigates the operational scope of the justification defense under Article 51 of the Italian Criminal Code concerning political speech published on social networking platforms, with specific regard to the judgment No. 8235/2026 rendered by the Italian Supreme Court of Cassation. The analysis delineates…
Supreme Court Case Note
Enterprise & Self-Employment Law
Vol. 1, Issue 3 (2026) • Art. 6509 • pp. 1–8 • §§ 1–22
The Italian Court of Cassation, in order no. 1226 of 2026, clarifies the mandatory prohibition of del credere arrangements in commercial agency contracts pursuant to Article 1746 of the Italian Civil Code. The Court declares void for unlawful purpose under Article 1344 any contractual scheme forcing the commercial…
Supreme Court Case Note
Condominium & Real Estate Law
Vol. 1, Issue 3 (2026) • Art. 6506 • pp. 1–9 • §§ 1–24
In order no. 1098 of 19 January 2026, the Italian Court of Cassation clarifies the financial obligations of unit owners detached from the central heating system. The ruling confirms that relinquishing the daily use of the heating installation does not extinguish co-ownership rights over common assets. Consequently…
Supreme Court Case Note
Administrative Procedure
Vol. 1, Issue 3 (2026) • Art. 6503 • pp. 1–6 • §§ 1–15
Under Article 21-nonies of Law no. 241/1990, the expiration of the statutory deadline for administrative revocation does not prevent the cancellation of a favorable act obtained through false factual representations. The exception applies without requiring a prior final criminal conviction, as administrative…
Supreme Court Case Note
Social Security & Welfare Law
Vol. 1, Issue 3 (2026) • Art. 6467 • pp. 1–10 • §§ 1–30
This article examines ruling no. 25154/2026 delivered by the Italian Court of Cassation concerning social security undue payments and the resumption of subordinate employment. The Court ruled out the statutory bar on recovery under Law no. 88/1989 and Law no. 412/1991 where the beneficiary failed to notify INPS of…
Supreme Court Case Note
Civil Procedure
Vol. 1, Issue 3 (2026) • Art. 6464 • pp. 1–8 • §§ 1–28
This article examines the dismissal of civil appeals before the Supreme Court under Article 369, paragraph 2, no. 2, of the Italian Code of Civil Procedure resulting from the failure to file the electronic affidavit of service of the challenged decision, pursuant to Order no. 4343/2026. The analysis addresses the…
Supreme Court Case Note
Planning, Zoning & Construction Law
Vol. 1, Issue 3 (2026) • Art. 6461 • pp. 1–8 • §§ 1–23
The paper examines the ruling of the Consiglio di Stato regarding the formation of tacit consent on building permits when essential statutory documents are missing. By differentiating structural unconfigurability from standard illegality, the analysis explains why failure to produce technical documentation on…
Supreme Court Case Note
Offences Against Public Administration
Vol. 1, Issue 3 (2026) • Art. 6457 • pp. 1–6 • §§ 1–14
The Italian Court of Cassation, in judgment no. 14179/2026, rules on the relationship between asset confiscation and victim restitution in embezzlement offenses. Where the defendant has fully repaid the misappropriated funds prior to final judgment, confiscation of the crime's proceeds under Article 322-ter of the…
Supreme Court Case Note
Tort & Civil Liability Law
Vol. 1, Issue 3 (2026) • Art. 6453 • pp. 1–7 • §§ 1–18
This paper analyzes the objective liability regime for damage caused by things in custody under Article 2051 of the Italian Civil Code, with specific reference to Civil Court of Cassation order no. 15662/2026. The Supreme Court establishes that the injured party is solely required to prove the causal link between the…
Supreme Court Case Note
Public Procurement & Government Contracts
Vol. 1, Issue 3 (2026) • Art. 6447 • pp. 1–9 • §§ 1–25
This paper examines the statutory regime of optional subcontracting and curative procedural assistance under the Italian Public Contracts Code (Legislative Decree no. 36/2023), with specific reference to Council of State judgment no. 6561/2026. The declaration in the European Single Procurement Document of an…
Supreme Court Case Note
Tax Assessment & Taxpayer Rights
Vol. 1, Issue 3 (2026) • Art. 6403 • pp. 1–8 • §§ 1–22
With order no. 22441/2026, the Italian Court of Cassation clarifies the operational scope of prior hearing and the so-called resistance test in European harmonised tax matters arising from desk audits. The breach of pre-litigation participatory rights results in the invalidity of the assessment notice exclusively if…
Supreme Court Case Note
Precautionary & Asset Forfeiture Measures
Vol. 1, Issue 3 (2026) • Art. 6398 • pp. 1–9 • §§ 1–25
This article examines the mandatory preliminary interrogation introduced by Law no. 114/2024 as an essential prerequisite for issuing personal precautionary measures. Through judgment no. 41645/2025 of the Criminal Court of Cassation, the analysis addresses the regime of procedural invalidity under Article 292…
Doctrinal Essay
Criminal Sanctions & Sentencing
Vol. 1, Issue 3 (2026) • Art. 6324 • pp. 1–28 • §§ 1–94
This paper examines the phenomenological transformation of juvenile delinquency, marked by severe violent crimes within adolescent romantic relationships (aged 13–15) alongside collective urban unrest. In addressing these dynamics, the study highlights the structural failure of abstract general deterrence…
Doctrinal Essay
Administrative Procedure
Vol. 1, Issue 3 (2026) • Art. 6302 • pp. 1–12 • §§ 1–33
This paper examines the legal framework governing artificial intelligence within the public administration following Law no. 132 of 23 September 2025 and recent administrative case law. The study develops along three interrelated dimensions: the systematic interpretation of Article 14 of Law no. 132/2025 in…
Supreme Court Case Note
Tax Assessment & Taxpayer Rights
Vol. 1, Issue 3 (2026) • Art. 6266 • pp. 1–9 • §§ 1–30
The procedural framework governing tax adversarial proceedings following an on-site inspection is grounded in Article 12, paragraph 7, of Law no. 212/2000, which establishes an ex ante statutory assessment in favor of the taxpayer. In ruling no. 27370 of 20 October 2026, the Civil Court of Cassation reaffirmed that…
Supreme Court Case Note
Law of Obligations & Contracts
Vol. 1, Issue 2 (2026) • Art. 3846 • pp. 1–8 • §§ 1–25
This article examines Italian Supreme Court of Cassation (Second Civil Section) Judgment no. 19987 of 15 June 2026 regarding the validity and legal recharacterisation of disproportionate confirmatory deposits in real estate preliminary contracts. The study focuses on overcoming formal contractual labels, the limits…
Doctrinal Essay
Public Procurement & Government Contracts
Vol. 1, Issue 2 (2026) • Art. 3816 • pp. 1–15 • §§ 1–49
This in-depth thematic study examines the legal framework governing Temporary Joint Ventures (RTI) in public service and supply contracts under Legislative Decree no. 36/2023, following the landmark ruling of the Italian Council of State, Section V, judgment no. 6702 of 19 August 2026. The paper systematically…
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