Domitilla Sineo

Prior Adversarial Hearing and the Resistance Test in Tax Assessment Proceedings

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…

Banking Investigations into Self-Employed Professionals and the Burden of Analytical Proof

Italian original: Accertamenti bancari sui professionisti: l’onere della prova analitica

The Supreme Court of Cassation, in order no. 26916 of 15 October 2026, delineates the evidentiary regime applicable to banking investigations conducted against self-employed professionals. Under Article 32 of Presidential Decree no. 600/1973, the statutory…

Allocation of Maintenance Costs for Cantilevered Balconies and Facade Edges in Condominiums

Italian original: Spese dei frontalini e balconi in condominio: i criteri di riparto

This article examines the recent judgment of the Italian Supreme Court (Cassazione Civile no. 26533/2026) regarding the allocation of maintenance costs for cantilevered balconies, front edges, and under-balconies in condominium buildings. The analysis…

Condominium Resolutions: Misuse of Power Is Not an Autonomous Ground for Annulment

Italian original: Delibere condominiali: l’eccesso di potere non è vizio autonomo

Judgment no. 9571 of April 14, 2026, rendered by the Italian Supreme Court, redefines the boundaries of judicial review over condominium resolutions, declaring the definitive demise of the misuse of power as an autonomous ground for annulment. This analysis…

External Res Judicata in Periodic Taxation: Temporal Limits and Preclusive Effects

Italian original: Giudicato esterno nelle imposte periodiche: limiti ed effetti

In order no. 16963 of May 30, 2026, the Italian Supreme Court examines the boundaries of external res judicata in periodic taxation, reaffirming the fundamental autonomy of each tax period. A final ruling favorable to the taxpayer regarding the deductibility…

Judicial Review of Uneconomic Business Decisions and Deductibility of Corporate Costs

Italian original: Sindacato di antieconomicità e deducibilità dei costi d’impresa

This in-depth study explores the intersection between business uneconomic behavior and corporate cost deductibility under Italian tax law, defining the boundary between managerial discretion under Art. 41 of the Italian Constitution and tax assessment…

Tax Audits and Penalties: Admissibility of Records and Favor Rei Principle

Italian original: Verifiche fiscali e sanzioni: utilizzabilità atti e favor rei

Decision No. 18900 of 10 June 2026 rendered by the Tax Section of the Italian Supreme Court addresses the lawfulness of using fiscal inspection data across different tax years and examines the temporal limits of the milder sanction principle in tax law. The…

Structure of the Condominium Financial Statement: Cash Versus Accrual Accounting

Italian original: La struttura del rendiconto condominiale tra cassa e competenza

This comprehensive study explores the accounting and reporting structure of condominium management under Article 1130-bis of the Italian Civil Code. From an auditing and financial accounting perspective, it examines the tripartite financial…

The Mixed Accounting System in Condominium Financial Statements and Its Full Lawfulness

Italian original: Il sistema misto nel rendiconto condominiale è pienamente legittimo

The mixed system in the condominium financial statement is the only accounting regime capable of satisfying the requirements of truthfulness and transparency provided by art. 1130-bis c.c. The Court of Cassation, with ruling no. 25446/2025, rejected the…