News
Municipal Property tax and leasing contract
- 09/08/2021
The Court of Cassation (order of 22 July 2021) ruled that, with regard to Municipal Property Tax (IMU), the termination of the "leasing" contract also eliminates the legitimate position of qualified holder of user still in possession of the asset. With the termination of the "leasing" contract, in fact, for tax purposes, no contractual effect survives, as the consideration of the loan ceases, there is no possibility of redemption and above all the mere holding without title is without effects for the purposes tributaries.
NEWS
The Council of State reaffirms some principles in the field of public procurement
02/05/2024The Council of State, Section V, in its judgment of 12 February 2024, no. 1372, rendered on the subject of tender contracts, ruled that the instrument of "soccorso istruttorio" cannot be used to re...
The Contracting Authority enjoys wide discretion in the evaluation of technical offers
18/04/2024The Council of State, section V, in its judgement of 27 February 2024, no. 1911, rendered on the subject of tenders, reaffirmed that "the evaluation of the tenders and, likewise, the awarding of sc...
- 15/04/2024
The Court of Cassation, in its judgement of 20 March 2024, no. 7329, rendered in banking matters, ruled that "in bank account agreements, the statement of account balance has evidentiary effectiven...