Italian Law Digest

Administrative Law

Permit-Free Building Works for Appurtenant Structures and Municipal Zoning Limits

Council of State (Consiglio di Stato), Judgment No. 7973/2026 • ECLI:IT:CDS:2026:7973SENT

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, as…

Paola De Virgiliis • November 13, 2026 EN Full Paper PDF

Tax Law

Input VAT Deductibility on Pre-Leasing Payments in Lease-to-Build Contracts

Italian Supreme Court of Cassation (Civil Division), Order No. 28210/2026 • ECLI:IT:CASS:2026:28210CIV

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…

Antonio Sansone • November 13, 2026 EN Full Paper PDF

Criminal Law

Requesting Substitute Criminal Sanctions on Appeal: Referral to the Joint Divisions

Italian Supreme Court of Cassation (Criminal Division), Order No. 35458/2026 • ECLI:IT:CASS:2026:35458PEN

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 cooper…

Editorial Board • November 13, 2026 EN Full Paper PDF

Labour & Employment Law

Utilization of Reserve Lists in Public Employment and the Right to Appointment

Italian Supreme Court of Cassation (Labour Division), Order No. 11194/2026 • ECLI:IT:CASS:2026:11194CIV

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 re…

Federico Palumbo • November 13, 2026 EN Full Paper PDF

Civil Law

Judicial Liquidation of Ceased Entrepreneurs and the Statutory One-Year Time Limit

Italian Supreme Court of Cassation (Civil Division), Order No. 11002/2022 • ECLI:IT:CASS:2022:11002CIV

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…

Attilio Taverniti • November 13, 2026 EN Full Paper PDF

Administrative Law

ANAC Sanctioning Powers in Public Procurement Require Actual Proof of Harm

Council of State (Consiglio di Stato), Judgment No. 1463/2024

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 milli…

Bruno Taverniti • November 13, 2026 EN Full Paper PDF

Administrative Law

Piracy Shield Blocking Orders and AGCOM Powers over Foreign DNS and VPN Providers

Council of State (Consiglio di Stato), Judgment No. 4993/2019 • ECLI:IT:CDS:2019:4993SENT

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 procedura…

Giovanni Ercole Moscarini • November 12, 2026 EN Full Paper PDF

Criminal Law

Self-Laundering through Cryptoassets and Digital Currency Mixing Services

Italian Supreme Court of Cassation (Criminal Division), Judgment No. 26731/2026 • ECLI:IT:CASS:2026:26731PEN

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 chann…

Editorial Board • November 11, 2026 EN Full Paper PDF

Labour & Employment Law

Compensation for Damages Arising from Managerial Demotion and De-Skilling

Italian Supreme Court of Cassation (Civil Division), Order No. 8890/2026 • ECLI:IT:CASS:2026:8890CIV

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 presu…

Federico Palumbo • November 11, 2026 EN Full Paper PDF

Criminal Law Corte Cost.

Phenomenology of Juvenile Delinquency and the Illusion of Criminal Deterrence

Italian Constitutional Court (Corte costituzionale), Judgment No. 1/2015 • ECLI:IT:COST:2015:1

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 deterrenc…

Leonardo Mazza • October 30, 2026 EN Full Paper PDF

Administrative Law

Artificial Intelligence in Public Administration under Law No. 132/2025

Regional Administrative Court (TAR Veneto), Judgment No. 1845/2025

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…

Federico Palumbo • October 29, 2026 EN Full Paper PDF

Tax Law

Tax Adversarial Proceedings following On-Site Inspection: Standstill Period and Nullity

Italian Supreme Court of Cassation (Civil Division), Order No. 27370/2026 • ECLI:IT:CASS:2026:27370CIV

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 reaf…

Fabio Tardanico • October 28, 2026 EN Full Paper PDF

Administrative Law Ad. Plen.

Defensive Access to Public Tender Documents and Protection of Technical Secrets

Council of State (Consiglio di Stato, Plenary Assembly), Judgment No. 10/2020 • ECLI:IT:CDS:2020:10SENT

This paper analyzes the judicial and regulatory evolution regarding documentary disclosure within public procurement procedures. Building upon the recent judgment of the Council of State no. 4104 of 2026, the study investigates the delicate interplay between defensive access rights and the technical secr…

Giovanni Ercole Moscarini • October 27, 2026 PDF

Civil Law CJEU

Consumer Guarantors and Implicit Res Judicata: Ex Officio Review of Unfair Terms

Court of Justice of the European Union, Case C-667/24 (2026) • ECLI:EU:C:2026:831

The order of the Court of Justice of the European Union of 6 October 2026 in case C-667/24 clarifies the relationship between the consumer guarantor and implicit res judicata. The Court holds that Articles 6 and 7 of Directive 93/13/EEC and Article 47 of the Charter preclude domestic procedural provision…

Bruno Taverniti • October 16, 2026 PDF

Criminal Law Corte Cost.

Refusal to Revoke Preventive Seizure: Unconstitutionality of Gaps in Judicial Protection

Italian Constitutional Court (Corte costituzionale), Judgment No. 158/2026 • ECLI:IT:COST:2026:158

In judgment no. 158 filed on 2 October 2026, the Italian Constitutional Court resolved a significant procedural asymmetry within Legislative Decree no. 159/2011 (Anti-Mafia Code). The Court declared Article 27, paragraph 1, unconstitutional insofar as it failed to provide an appeal against decisions deny…

Editorial Board • October 13, 2026 PDF

Criminal Law Corte Cost.

Vehicles Confiscated in Narcotics Offences: Police Assignment and Constitutional Limits

Italian Constitutional Court (Corte costituzionale), Judgment No. 166/2026 • ECLI:IT:COST:2026:166

In judgment no. 166 of 9 October 2026, the Italian Constitutional Court dismissed the constitutional challenge brought against Article 100, paragraph 4, of Presidential Decree no. 309/1990 (Consolidated Law on Narcotics). The Court affirmed that reserving the permanent assignment of confiscated vehicles…

Editorial Board • October 13, 2026 PDF

Administrative Law Corte Cost.

Short-Term Tourist Rentals and Urban Destination Changes: Constitutional Boundaries

Italian Constitutional Court (Corte costituzionale), Judgment No. 94/2024 • ECLI:IT:COST:2024:94

In Judgment No. 164 of 9 October 2026, the Italian Constitutional Court declared Articles 4 and 5 of Emilia-Romagna Regional Law No. 10 of 2025 unconstitutional. While rejecting state claims on competition powers under Article 117(2)(e) and acknowledging regional zoning competences, the Court struck down…

Paola De Virgiliis • October 12, 2026 PDF

Criminal Law Corte Cost.

Parliamentary Immunity and Defamatory Social Media Posts: Constitutional Boundaries

Italian Constitutional Court (Corte costituzionale), Judgment No. 241/2022 • ECLI:IT:COST:2022:241

The Italian Constitutional Court, in Judgment No. 165 of 9 October 2026, upheld the conflict of attribution raised by the Ancona Court of Appeal and annulled the Chamber of Deputies resolution granting parliamentary immunity for defamatory statements posted on Facebook. The Court reaffirmed that parliame…

Editorial Board • October 12, 2026 PDF

Civil Law

Disproportionate Confirmatory Deposits: Judicial Inquiry into Parties’ Intent rather than Automatic Nullity

Italian Supreme Court of Cassation (Civil Division), Judgment No. 19987/2026 • ECLI:IT:CASS:2026:19987CIV

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,…

Paola De Virgiliis • September 3, 2026 EN Full Paper PDF

Administrative Law

Temporary Joint Ventures in Public Procurement: Execution Shares, Subcontracting, and Bid Congruity

Council of State (Consiglio di Stato), Judgment No. 6702/2026 • ECLI:IT:CDS:2026:6702SENT

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 systemat…

Federico Palumbo • September 1, 2026 EN Full Paper PDF

Criminal Law Corte Cost.

Compensation for Wrongful Detention: Exercising the Right to Remain Silent Is Not Gross Negligence

Italian Constitutional Court (Corte costituzionale), Judgment No. 219/2008 • ECLI:IT:COST:2008:219

Compensation for wrongful detention is a solidarity-based indemnity mechanism for lawful state acts, designed to remedy the deprivation of personal liberty that proves ex post lacking substantive or formal justification. This study provides a systematic analysis of the statutory and jurisprudential frame…

Editorial Board • September 15, 2026 PDF

Civil Law Sez. Un.

Void Contracts with Public Administrations and Action for Unjustified Enrichment

Italian Supreme Court of Cassation (Civil Joint Divisions (Sezioni Unite Civili)), Judgment No. 11513/2026 • ECLI:IT:CASS:2026:11513CIV

The unjustified enrichment claim represents a pivotal subsidiary remedy for rebalancing wealth transfers resulting from performances executed without legal formal requirements. With judgment No. 11513 of 28 April 2026, the Joint Civil Chambers of the Italian Supreme Court settled the nomofilactic dispute…

Bruno Taverniti • September 15, 2026 PDF

Tax Law

Enhanced Tax Depreciation for Energy Efficiency and the Burden of Expert Technical Evidence

The enhanced depreciation regime for energy efficiency and 4.0 capital goods, introduced for the 2026-2028 three-year period by Article 1, paragraphs 427-436 of Law no. 199/2025, amended by Decree-Law no. 38/2026 (converted into Law no. 88/2026), and implemented by Ministerial Decree of 7 May 2026, resto…

Fabio Tardanico • September 30, 2026 PDF

Tax Law

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

Italian Supreme Court of Cassation (Civil Division), Order No. 16963/2026 • ECLI:IT:CASS:2026:16963CIV

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 of sponsorship expenses in a prior year cannot…

Domitilla Sineo • September 30, 2026 PDF

Criminal Law

Value Confiscation in Corporate Tax Offences and Solidary Liability for the Full Amount

Italian Supreme Court of Cassation (Criminal Division), Judgment No. 7647/2026 • ECLI:IT:CASS:2026:7647PEN

The Italian Court of Cassation, in judgment no. 7647 of 26 February 2026, established that in corporate tax fraud crimes, where direct confiscation against the entity is unavailable, value confiscation under Article 12-bis of Legislative Decree 74/2000 may be enforced for the full amount of tax profit ag…

Editorial Board • September 30, 2026 PDF

Labour & Employment Law

Employee Demotion through Marginal Inferior Duties: Damage Recovery Even below Ten Percent

Italian Supreme Court of Cassation (Civil Division), Order No. 7711/2026 • ECLI:IT:CASS:2026:7711CIV

In its order of March 30, 2026, no. 7711, the Italian Supreme Court ruled that the quantitative prevalence of qualifying tasks does not preclude unlawful demotion under Article 2103 of the Civil Code. The assignment of lower-level tasks is lawful only if justified by objective organizational needs and ch…

Federico Palumbo • September 30, 2026 PDF

Administrative Law

Municipal Invalidation of Sworn Notices of Commencement of Works (CILA) and Remedial Relief

Council of State (Consiglio di Stato), Judgment No. 1651/2025 • ECLI:IT:CDS:2025:1651SENT

The Council of State clarifies the legal nature of municipal decisions declaring certified notifications of commencement of works (CILA) ineffective. Overcoming the traditional view that considered such notices mere non-binding informational acts, the court recognizes their authoritative impact and immed…

Giovanni Ercole Moscarini • September 30, 2026 PDF

Administrative Law Sez. Un.

Revenue-Generating Public Contracts and Scope of the Public Contracts Code

Italian Supreme Court of Cassation (Civil Joint Divisions (Sezioni Unite Civili)), Order No. 24032/2026 • ECLI:IT:CASS:2026:24032CIV

This article analyzes Joint Sections Supreme Court ruling no. 24032 of 24 July 2026. The Court established that revenue-generating public contracts (contratti attivi) are governed by Legislative Decree no. 36/2023 principles of result, trust, and market access, falling under exclusive Administrative Cour…

Paola De Virgiliis • August 12, 2026 PDF

Administrative Law Sez. Un.

Annulment of Public Procurement Award and Fate of the Executed Contract

Italian Supreme Court of Cassation (Civil Joint Divisions (Sezioni Unite Civili)), Order No. 3782/2026 • ECLI:IT:CASS:2026:3782CIV

This commentary analyzes Supreme Court United Sections order no. 3782 of 19 February 2026 regarding public procurement contracts. The Court established that administrative decisions declaring contract termination following judicial annulment of the tender process represent mandatory public enforcement un…

Giovanni Ercole Moscarini • August 11, 2026 PDF

Administrative Law Sez. Un.

Revocation of Public Tender Procedures and Division of Jurisdictional Powers

Italian Supreme Court of Cassation (Civil Joint Divisions (Sezioni Unite Civili)), Order No. 3773/2026 • ECLI:IT:CASS:2026:3773CIV

This commentary examines Supreme Court United Sections order no. 3773 of 19 February 2026 regarding jurisdictional boundaries in public procurement. The Court ruled that claims for indemnification under Article 21-quinquies of Law 241/1990 following tender revocation for financial constraints, as well as…

Paola De Virgiliis • August 11, 2026 PDF

Tax Law Corte Cost.

The Binding Effect of Final Criminal Judgments in Tax Litigation Proceedings

Italian Constitutional Court (Corte costituzionale), Judgment No. 50/2026 • ECLI:IT:COST:2026:50

This in-depth legal analysis examines the binding effect of final criminal acquittals within tax proceedings following Constitutional Court judgment no. 50 of 13 April 2026. The Court upheld Article 21-bis of Legislative Decree 74/2000, validating the res judicata effect of full criminal acquittals in ta…

Bruno Taverniti • August 10, 2026 PDF

Civil Law

Express Termination Clauses: New Execution Summons as Implied Waiver of Termination Rights

Italian Supreme Court of Cassation (Civil Division), Order No. 12693/2026 • ECLI:IT:CASS:2026:12693CIV

The Second Civil Section of the Italian Court of Cassation, in order no. 12693 of 5 May 2026, clarifies the application of express termination clauses under Article 1456 of the Italian Civil Code within preliminary real estate sales. The Court establishes that termination by operation of law does not occ…

Federico Palumbo • August 31, 2026 PDF

Administrative Law

Curative Relief in Procedural Inversion: Mandatory Nature of Public Procurement Deadlines

Council of State (Consiglio di Stato), Judgment No. 6585/2026 • ECLI:IT:CDS:2026:6585SENT

The Fifth Section of the Italian Council of State (Ruling No. 6585 of 11 June 2026) clarifies the legal regime governing procedural reversal under the new Public Contracts Code. The Court ruled that administrative document verification conducted after tender evaluation maintains its corrective nature. Co…

Paola De Virgiliis • August 31, 2026 PDF

Civil Law

Termination of Preliminary Contracts and Loss of Profits: Evidentiary Value of Written Purchase Offers

Italian Supreme Court of Cassation (Civil Division), Order No. 3244/2026 • ECLI:IT:CASS:2026:3244CIV

The Second Civil Section of the Italian Court of Cassation, in order no. 3244 of 13 February 2026, strictly defines the burden of proof incumbent upon the prospective purchaser who seeks termination of a preliminary real estate contract and claims loss of profit arising from a missed resale to third part…

Federico Palumbo • August 31, 2026 PDF

Administrative Law

Failure to Confirm Electronic Tenders and Inadmissibility of Curative Administrative Relief

Council of State (Consiglio di Stato), Judgment No. 3382/2026 • ECLI:IT:CDS:2026:3382SENT

This article examines the judgment of the Italian Council of State, Section V, No. 3382/2026, addressing the legal consequences of failing to confirm an economic bid in digital public procurement. Under Legislative Decree No. 36/2023, the formal submission of an economic tender requires the complete exec…

Paola De Virgiliis • August 31, 2026 PDF

Criminal Law

Appellate Review of Preventive Seizure and the Requirement of Actual Interest to Challenge

Italian Supreme Court of Cassation (Criminal Division), Judgment No. 7983/2026 • ECLI:IT:CASS:2026:7983PEN

This article analyses the landmark judgment of the United Chambers of the Italian Supreme Court of Cassation, criminal judgment of 27 February 2026, no. 7983, concerning the review (riesame) of preventive seizure and the requirement of a concrete legal interest to appeal by a suspect who is not the owner…

Bruno Taverniti • August 28, 2026 PDF

Labour & Employment Law Sez. Un.

Higher Job Duties and Automatic Promotion Under Article 2103: Cassation No. 23718/2026

Italian Supreme Court of Cassation (Civil Joint Divisions (Sezioni Unite Civili)), Judgment No. 4842/2023 • ECLI:IT:CASS:2023:4842CIV

In ruling n. 23718 of July 21, 2026, the Labour Section of the Italian Court of Cassation clarified the legal requirements and burden of proof governing automatic promotion and salary back-pay for performing higher-level duties under Article 2103 of the Civil Code. The Supreme Court emphasized that emplo…

Maria Di Giorgio • July 31, 2026 PDF

Administrative Law Ad. Plen.

Most Economically Advantageous Tender and Technical Discretion: Council of State No. 5294/2026

Council of State (Consiglio di Stato, Plenary Assembly), Judgment No. 18/2021 • ECLI:IT:CDS:2021:18SENT

In ruling n. 5294 of July 2, 2026, the Fifth Section of the Council of State reaffirmed the boundaries of judicial review over technical evaluations in public procurement procedures awarded under the most economically advantageous tender criteria pursuant to Article 108 of Legislative Decree n. 36/2023.…

Editorial Board • July 31, 2026 PDF

Civil Law Corte Cost.

Biological Harm, Moral Damage, and Medical Malpractice Under the 2026 Milan Tables

Italian Constitutional Court (Corte costituzionale), Judgment No. 233/2003 • ECLI:IT:COST:2003:233

This comprehensive essay examines the modern landscape of medical malpractice liability and personal injury compensation in the Italian legal system. Moving from the dogmatic framework of non-pecuniary damage under Article 2059 of the Italian Civil Code and the landmark rulings of the United Sections of…

Federico Palumbo • July 30, 2026 PDF

Criminal Law Sez. Un.

Summary Trial and Continuing Offences: One-Half Sentence Reduction for Misdemeanors

Italian Supreme Court of Cassation (Criminal Joint Divisions (Sezioni Unite Penali)), Judgment No. 27059/2025 • ECLI:IT:CASS:2025:27059PEN

This article analyzes the decision of the United Sections of the Italian Court of Cassation (No. 27059/2025), which resolved a long-standing judicial split regarding the application of sentence reductions under Article 442, paragraph 2, of the Code of Criminal Procedure in summary trials involving a cont…

Editorial Board • July 24, 2026 PDF

Civil Law ECtHR

Sanctioning System Reform in Financial Markets: Favor Rei and Administrative Commitments

European Court of Human Rights, Grande Stevens and Others v. Italy (App. no. 18640/10) • ECLI:CE:ECHR:2014:0304JUD001864010

Legislative Decree No. 128 of 25 June 2026 implements the reform mandate established by Article 19-bis of Law No. 21/2024 (Capital Markets Act), reshaping the administrative sanctioning framework of the Italian Consolidated Law on Finance (TUF). The reform moves away from the traditional strictness of fi…

Carlo De Gennaro • July 24, 2026 PDF

Criminal Law Sez. Un.

Voluntary Judicial Control in Anti-Mafia Law: Binding Effects on the Prefectural Decision

Italian Supreme Court of Cassation (Criminal Joint Divisions (Sezioni Unite Penali)), Judgment No. 21077/2026 • ECLI:IT:CASS:2026:21077PEN

Regarding prevention measures, the requirements for voluntary judicial control demand a thorough analysis of the statutory conditions under Article 34-bis of Legislative Decree 159/2011. The Grand Chamber of the Court of Cassation (judgment no. 21077/2026) affirms the complete autonomy of the criminal pr…

Editorial Board • July 23, 2026 PDF

Civil Law Sez. Un.

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

Italian Supreme Court of Cassation (Criminal Joint Divisions (Sezioni Unite Penali)), Judgment No. 30328/2002 • ECLI:IT:CASS:2002:30328PEN

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 organizational model from a mere voluntary defe…

Andrea Vesci • July 15, 2026 PDF

Tax Law ECtHR

Prior Authorization for Banking Tax Investigations and the Tax Administration Duty of Allegation

European Court of Human Rights, Ferrieri and Bonassisa v. Italy (App. no. 40607/19) • ECLI:CE:ECHR:2026:0108JUD004060719

The preventive authorization for banking investigations under Italian tax law is no longer considered a mere internal administrative act, but rather the legitimizing title for the interference in the taxpayer's private sphere, as protected by Article 8 ECHR. In its landmark ruling No. 19960/2026, the Ita…

Editorial Board • July 13, 2026 PDF

Administrative Law Corte Cost.

Incentive Tariffs for In-House Providing Entities: Exclusion of Statutory Exemptions

Italian Constitutional Court (Corte costituzionale), Judgment No. 103/2026 • ECLI:IT:COST:2026:103

The Constitutional Court, with judgment no. 103 of June 11, 2026, excluded that the exemptions on incentive tariffs for in-house companies (tariffe incentivanti per società in house) in the photovoltaic sector can be extended through interpretation or constitutional necessity compared to local authoritie…

Bruno Taverniti • July 10, 2026 PDF

Tax Law Corte Cost.

Binding Effects of Criminal Judgments in Tax Proceedings After the Constitutional Court

Italian Constitutional Court (Corte costituzionale), Judgment No. 50/2026 • ECLI:IT:COST:2026:50

Judgment No. 50 of 2026 of the Italian Constitutional Court marks a decisive step in overcoming the rigidities of the dual-track system, upholding the legislative choice to extend the binding effect of criminal res judicata to tax proceedings. Through a constitutionally oriented interpretation of Article…

Editorial Board • June 23, 2026

Civil Law Sez. Un.

Passive Solidarity in Medical Malpractice Liability and Claims-Made Insurance Clauses

Italian Supreme Court of Cassation (Civil Joint Divisions (Sezioni Unite Civili)), Judgment No. 13143/2022 • ECLI:IT:CASS:2022:13143CIV

Ordinance no. 15973/2026 refers to the Joint Sections two crucial issues regarding healthcare liability and insurance coverage: the persistence of joint and several liability (Art. 2055 of the Italian Civil Code) between healthcare facilities and doctors in the presence of concurrent negligent conduct, a…

Giovanni Ercole Moscarini • June 17, 2026

Labour & Employment Law CJEU

Pay Transparency and Collective Bargaining Under Legislative Decree No. 96/2026

Court of Justice of the European Union, Case C-109/88 (1989) • ECLI:EU:C:1989:383

This paper examines the implementation of Legislative Decree No. 96 of 7 May 2026 within the national labor framework, focusing on the delicate balance between the prerogatives of collective bargaining and individual remedies. Through an analytical scrutiny of Article 4, paragraph 1, of the decree, the a…

Federico Palumbo • June 5, 2026

Civil Law

Verbal Abuse Between Spouses and Judicial Scrutiny of Concrete Offensiveness

Italian Supreme Court of Cassation (Civil Division), Order No. 21026/2026 • ECLI:IT:CASS:2026:21026CIV

Insults between spouses in the presence of children are at the centre of Italian Supreme Court order no. 21026/2026, issued on a damages claim brought by a former wife against her former husband for offensive phrases exchanged by phone during a discussion on child support, overheard on speakerphone by th…

Monica Cerchi • June 29, 2026

Civil Law

Enforceability of Condominium Regulations and Parking Prohibitions Against Third Parties

Italian Supreme Court of Cassation (Civil Division), Judgment No. 21024/2016 • ECLI:IT:CASS:2016:21024CIV

This article examines the enforceability of a contractual condominium regulation against a third-party purchaser of a private road within the complex. The commentary focuses on a case where the builder's successor sues the condominium, claiming the benefits of the regulation, while contesting the absolut…

Valerio Faenza • June 27, 2026

Administrative Law

Operational Risk Transfer and Legal Qualification of Public Service Concessions

Regional Administrative Court (TAR Lazio), Judgment No. 11011/2026

This note analyzes the ruling of the regional administrative court (TAR Lazio no. 11011/2026) regarding the concession of bar and catering services at the Auditorium Parco della Musica in Rome. The decision examines the criteria to distinguish between the lease of public property (active contract) and th…

Bruno Taverniti • June 24, 2026

Civil Law

Effective Interoperability Obligations in Digital Ecosystems: The Apple iCloud Case

The opening of the AGCM's investigation into Apple highlights the delicate tension between closed digital markets and contestability rules. The focus of the measure lies in the obligation of effective interoperability established by Article 6, paragraph 7 of the Digital Markets Act (DMA). Doubts are rais…

Federico Palumbo • June 23, 2026

Civil Law

Termination of Matrimonial Rights and Surrender of Caretaker Service Accommodation

Italian Supreme Court of Cassation (Civil Division), Judgment No. 1439/2002 • ECLI:IT:CASS:2002:1439CIV

The release of the caretaker's apartment after marital separation is the subject of the judgment of the Tribunal of Palermo of 15 May 2026, which provides an opportunity to examine the distinction between the real action of vindication and the personal action of restitution, the structure of the worker's…

Monica Cerchi • June 23, 2026

Criminal Law

Crisis of Juvenile Criminal Justice: From the Caivano Decree to Criminal Responsibility

This paper examines the evolution and current crisis of the Italian juvenile justice system, highlighting the progressive shift from an educational-developmental model toward purely security-driven logics. Through a critical analysis of recent legislative reforms, culminating in the Caivano Decree and th…

Leonardo Mazza • June 21, 2026 PDF

Tax Law Corte Cost.

Tax Assessment Notices Issued by Project Companies and Local Municipal Taxation

Italian Constitutional Court (Corte costituzionale), Judgment No. 62/2026 • ECLI:IT:COST:2026:62

Constitutional Court judgment no. 62/2026 addresses a complex dispute regarding the validity of tax assessment measures issued by special purpose vehicles within the framework of local tax collection concessions. The article analyzes the specific legal status of the special purpose vehicle in light of th…

Editorial Board • May 29, 2026

Civil Law Sez. Un.

Unjust Enrichment Claims in Public Procurement and Nullity for Lack of Written Form

Italian Supreme Court of Cassation (Civil Joint Divisions (Sezioni Unite Civili)), Judgment No. 11513/2026 • ECLI:IT:CASS:2026:11513CIV

This paper analyzes the availability of the action for unjust enrichment when public contracts are void for lack of written form. Following Cass. Sez. Un. n. 11513/2026, the study examines the rule of subsidiarity under art. 2042 c.c. and its relationship with the claim for return of undue payments. Sinc…

Bruno Taverniti • May 26, 2026

Civil Law Sez. Un.

Antitrust Nullity of ABI Standard Suretyships Following Joint Sessions Referral

Italian Supreme Court of Cassation (Civil Joint Divisions (Sezioni Unite Civili)), Judgment No. 41994/2021 • ECLI:IT:CASS:2021:41994CIV

The partial nullity of guarantees conforming to the ABI standard form — established by the Italian Supreme Court's Joint Divisions in 2021 — has generated three structural judicial conflicts, now referred to the Joint Divisions through a preliminary reference by the Siracusa Court under Article 363-bis o…

Federico Palumbo • May 22, 2026 PDF

Tax Law Sez. Un.

The Binding Efficacy of External Res Judicata in Tax Litigation Proceedings

Italian Supreme Court of Cassation (Civil Joint Divisions (Sezioni Unite Civili)), Judgment No. 13916/2006 • ECLI:IT:CASS:2006:13916CIV

This paper analyzes the efficacy of external res judicata in tax proceedings, investigating the complex systematic tension between the principle of autonomy of tax periods, established by Article 7 of the TUIR, and the legal interest in the stability of judicial decisions. Starting from the fundamental f…

Editorial Board • May 16, 2026

Administrative Law Corte Cost.

Unconstitutionality of Regional Minimum Wage Statutes in Public Procurement

Italian Constitutional Court (Corte costituzionale), Judgment No. 60/2026 • ECLI:IT:COST:2026:60

The debate surrounding the minimum wage in public procurement receives a definitive systematic framework from the Constitutional Court with judgment no. 60/2026. This paper examines the declaration of unconstitutionality of the Tuscany Region's legislation, which imposed a minimum hourly wage threshold i…

Federico Palumbo • May 16, 2026

Administrative Law Ad. Plen.

Judicial Annulment of Lot-Divided Tender Notices: Procedural Flaws and Remedies

Council of State (Consiglio di Stato, Plenary Assembly), Judgment No. 9/2012 • ECLI:IT:CDS:2012:9SENT

This article examines the consequences of the judicial annulment of tender notices divided into lots within the framework of Legislative Decree no. 36/2023. By analyzing recent jurisprudential developments, the study explores the transition from a "pluralistic" conception of procurement to a unitary inte…

Giovanni Ercole Moscarini • May 4, 2026

Civil Law

Corporate Dissolution and Judicial Liquidation Proceedings Under Insolvency Law

Italian Supreme Court of Cassation (Civil Division), Order No. 6666/2026 • ECLI:IT:CASS:2026:6666CIV

This paper examines the dissolution of capital companies within judicial liquidation proceedings pursuant to Article 2484, paragraph 1, no. 7-bis of the Italian Civil Code, as introduced by the Corporate Crisis and Insolvency Code. Through a systematic review of recent Supreme Court rulings, culminating…

Attilio Taverniti • May 31, 2026

Administrative Law

Distinction Between Concierge Services and Armed Private Security in Public Contracts

Regional Administrative Court (TAR Lazio), Judgment No. 9395/2026

This note examines the TAR Lazio judgment no. 9395/2026, focusing on the distinction between porterage and private security services in public procurement. Embracing criminal jurisprudence principles, the Court classifies dynamic inspection services and the use of metal detectors as security activities r…

Bruno Taverniti • May 30, 2026

Labour & Employment Law

Illegality of Systematic Partial Demotion and Remedial Protections for Employees

Italian Supreme Court of Cassation (Labour Division), Order No. 7711/2026 • ECLI:IT:CASS:2026:7711CIV

Supreme Court Ruling no. 7711/2026 addresses the illegality of systematic partial demotion within the healthcare sector, reshaping the boundaries of the employer's ius variandi. This paper examines the overcoming of the traditional quantitative criterion of hourly prevalence, asserting that the continuou…

Federico Palumbo • May 28, 2026

Administrative Law Corte Cost.

Distinction Between Institutional Healthcare Accreditation and Public Contracts

Italian Constitutional Court (Corte costituzionale), Judgment No. 416/1995 • ECLI:IT:COST:1995:416

The paper examines the distinction between institutional accreditation and contracting in light of the recent ruling of the CGA Sicily no. 136/2026. The judgment reaffirms the «open» nature of accreditation, sanctioning the illegality of regional models that aim to subordinate access to the healthcare sy…

Giovanni Ercole Moscarini • April 29, 2026

Civil Law Sez. Un.

Unjust Enrichment and Nullity of Public Contracts: Remedies Available to the Administration

Italian Supreme Court of Cassation (Civil Joint Divisions (Sezioni Unite Civili)), Judgment No. 11513/2026 • ECLI:IT:CASS:2026:11513CIV

Judgment no. 11513/2026 of the Civil United Sections of the Supreme Court of Cassation addresses a key issue regarding unjustified enrichment and the nullity of contracts involving the Public Administration due to lack of written form. Following the principle of concrete subsidiarity established in recen…

Bruno Taverniti • April 29, 2026

Civil Law CJEU

Civil Res Judicata and Retroactive Declarations of Unconstitutionality: Remedial Avenues

Court of Justice of the European Union (Grand Chamber), Case C-693/19 (2022) • ECLI:EU:C:2022:395

The analysis addresses the resistance of civil res iudicata in the face of the retroactive effect of declarations of unconstitutionality. Traditionally, the final judgment serves as an impassable limit to retroactivity, crystallizing the legal relationship as an exhausted case. However, the legal system…

Federico Palumbo • April 27, 2026

Civil Law Sez. Un.

Jurisdictional Allocation in the Appointment of Hospital Department Directors

Italian Supreme Court of Cassation (Civil Joint Divisions (Sezioni Unite Civili)), Judgment No. 3868/2026 • ECLI:IT:CASS:2026:3868CIV

This article examines the landmark judgment no. 3868/2026 of the United Sections of the Italian Supreme Court of Cassation regarding the jurisdiction over the conferment of assignments for complex organizational structures within the health management sector. The ruling addresses the legal controversy ar…

Federico Palumbo • April 25, 2026

Administrative Law Corte Cost.

Division of Powers Between State and Regions Regarding Suitable Areas for Renewable Energy

Italian Constitutional Court (Corte costituzionale), Judgment No. 184/2025 • ECLI:IT:COST:2025:184

Analysis of the evolution of the legal regime for suitable areas for renewable energy plants in light of the division of powers between the State and Regions. The paper examines the recent Constitutional Court rulings (nos. 134, 136, and 184 of 2025), highlighting the delicate balance between decarboniza…

Federico Palumbo • April 23, 2026

Labour & Employment Law

Dismissal of Disabled Workers for Exceeding Maximum Sick Leave: Reasonable Accommodation

Italian Supreme Court of Cassation (Labour Division), Judgment No. 8211/2026 • ECLI:IT:CASS:2026:8211CIV

This article analyzes the Italian Supreme Court judgment no. 8211/2026, which reaffirms the nullity of dismissals for exceeding the comporto period involving disabled workers, when reasonable accommodations have not been implemented. Specifically, it examines the shift from the employer's claim of ignora…

Federico Palumbo • April 30, 2026

Administrative Law

Allocation of Jurisdiction in the Recovery of Renewable Energy Tariffs and Subsidies

This paper examines the complex issue of allocation of jurisdiction regarding renewable energy incentives, focusing on the recovery claims brought by the Energy Services Manager (GSE) after the revocation measure becomes definitive. Starting from the constitutional boundaries of exclusive jurisdiction, t…

Bruno Taverniti • April 29, 2026

Labour & Employment Law

Anti-Union Conduct and Collective Agreement Substitution in Telecommunications and BPO

Ordinary Trial Court (Tribunale di Trani, Sez. Lavoro, sentenza n. 622 del 10 marzo 2026), Judgment No. 622/2026

This article examines ruling no. 622/2026 of the Court of Trani regarding anti-union conduct in contract switching between the TLC and BPO sectors. By discussing recent Supreme Court and Constitutional Court decisions, it explores the lawfulness of unilateral withdrawal from the leading collective agreem…

Federico Palumbo • April 28, 2026

Civil Law

Unreviewability of Breach Materiality Under Express Contractual Termination Clauses

Italian Supreme Court of Cassation (Civil Division), Order No. 31763/2025 • ECLI:IT:CASS:2025:31763CIV

Supreme Court order no. 31763/2025 reaffirms the principle of the unreviewability of the materiality of breach in express termination clauses. The article examines the scope of Art. 1456 of the Italian Civil Code in relation to the duty of good faith under Artt. 1175 and 1375. It analyzes the distinction…

Bruno Taverniti • April 25, 2026