Andrea Vesci

Joint Liability of Legal Representatives for Tax Debts of Unincorporated Entities

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…

Standstill Period and Prior Adversarial Hearing in Tax Assessment Notices

Italian original: Termine dilatorio e contraddittorio preventivo tributario negli avvisi

The Italian Court of Cassation, in judgment no. 23073/2026, rules that the signing of a tax assessment notice by the competent official prior to the expiration of the sixty-day standstill period under Article 12(7) of Law no. 212/2000 entails the invalidity…

Renunciation of Inheritance and Tax Payment Notices: Annulment of Derivative Tax Liability

Italian original: Rinuncia all’eredità e cartella di pagamento: cade l’accertamento

The interplay between the renunciation of inheritance and tax payment notices raises a fundamental question regarding the relationship between substantive succession law and procedural bars in tax litigation. By Order No. 17750 of 3 June 2026, the Civil…

Fictitious Interposition of Corporate Entities and Direct Tax Sanctions against Shareholders

Italian original: Interposizione fittizia di società di capitali: soci sanzionati

By order no. 3728 of February 19, 2026, the Italian Supreme Court examines the substantive and evidentiary boundaries of fictitious interposition concerning corporate entities in tax proceedings. The decision establishes that income reattribution under…

Preventive Seizure against Corporate Entities: Appellate Review Cannot Cure Deficient Judicial Reasoning

Italian original: Sequestro agli enti: il riesame non sana il vuoto del GIP

The statement of grounds for preventive seizure against corporate entities represents an essential safeguard of procedural legality that precludes any automatic presumption derived solely from the criminal charge pressed against individuals. Ruling no. 13414…

Tax Fraud Through Fictitious Transactions in Labor Supply Arrangements

Italian original: Frode per operazioni inesistenti nella somministrazione

Judgment no. 25588/2026 of the Supreme Court of Cassation addresses the issue of non-existent transactions in the supply of labor masked by non-genuine service agreements. The Court confirms that the fictitious interposition of personnel constitutes a tax…

Functions of the Supervisory Body Under Decree 231 and Internal Controls Under Article 2086

Italian original: Le funzioni dell’organismo di vigilanza e l’art. 2086 c.c.

This article analyses the functions of the compliance committee under Legislative Decree no. 231/2001 in light of the recent reforms concerning adequate organizational arrangements under art. 2086 of the Italian Civil Code. It examines the transition of the…