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  • The IMU taxable person in case of termination of the leasing contract

    19/04/2021

    The Court of Cassation with order no. 9624 of April 13, 2021, in the event of termination of the "leasing" contract, the taxable person of the IMU returns to being the lessor, even if he has not yet acquired the material availability of the asset due to non-delivery by the lessee, as, for tax purposes, it is not so much the material possession of the asset that is relevant, but the existence of...

  • Parental damage: inner suffering and existential upheaval

    13/04/2021

    The Supreme Court of Cassation, with order of 26 March 2021, n. 8622 held that the damage resulting from the death of a relative (or "parental damage") consists, in itself, in the loss of the relationship with the family member and is substantiated, at the same time and jointly, in inner suffering and in the alteration of the previous existential arrangement of the surviving relative....

  • For damages caused by water from the road above, the Municipality responds pursuant to art. 2043 of the Italian Civil Code

    13/04/2021

    The Supreme Court of Cassation, with order of 24 March 2021, n. 8272, established that, wheter the execution of the works causes an alteration of the flow of water that produces damage to the crops of a land, the owner of the same is entitled to the general compensation action pursuant to art. 2043 of the Italian Civil Code towards the Municipality, for the compensation of the damages, possibly...

  • Recent decision on medical liability.

    06/04/2021

    The Supreme Court, with order of 19 March 2021, n. 7908, on the subject of medical liability, held that, for the purposes of dividing the burden of proof, the plaintiff, an injured patient, must limit himself to proving the existence of the contract (or social contact) and the onset or aggravation of the pathology and attach the non-fulfillment of the debtor, abstractly capable of causing the a...

  • Right to pass and prescription.

    06/04/2021

    The Court of Brescia, with decision 22 January 2021, n. 156, reaffirmed what the Court of legitimacy had already affirmed in terms of easement: easement is, by its nature, a discontinuous easement, in relation to which every episode of transit constitutes an exercise of the right; it follows that if the easement has been established by virtue of a suitable title, for the purposes of the prescri...

  • Another ruling on the alteration of the holographic Testament and its consequences.

    30/03/2021

    The Supreme Court, with ruling of 19 March 2021, n. 7863 confirmed that, in the holographic Testament, the omitted or incomplete indication of the date entails its annulment; the affixing of this by third parties, on the other hand, if carried out during the packaging of the document, renders it void because, in this case, the autograph of the document is no longer valid, without detecting the ...

  • The prevalence of notification to the digital home during the process.

    30/03/2021

    The Supreme Court, with an interesting ruling of 24.3.2021, n. 8262 confirmed that, following the institution of the cd. "digital domicile", the notifications addressed to the party who owns one, or who in any case indicates one in the context of the civil process, must be carried out with preference at it....

  • If there is separation with reconciliation, the legal community regime prior to the separation is restored.

    24/03/2021

    The Civil Court of Cassation, Section VI - 2, with sentence of 11 March 2021, n. 6820 has provided, on the subject of separation between spouses that, once the separation has been removed with reconciliation, the originally adopted community regime is automatically restored between the parties, with the sole exclusion of purchases made during the separation period....

  • Notarial liability

    24/03/2021

    The Court of Milan, with a ruling dated January 13, 2021, confirmed that the professional activity of the Notary is not limited to the mere task of ascertaining the will of the parties, and to the direction in compiling the deed, but is it also extends to the preparatory and subsequent activities aimed at ensuring the seriousness and certainty of the typical effects of the act and of the practi...

  • The object of the vote is missing in the minutes: the shareholders' resolution is invalid

    15/03/2021

    The Court of Appeal of Genoa, with decision no. 106/2021 issued on 29 January 2021, held that the shareholders' meeting resolution, inherent in the approval of the criterion for the allocation of the costs of replacing the water system, is invalid due to indeterminacy in the event that the relative minutes do not identify the object of the vote. This omission cannot be filled by resorting to th...

  • Legitimate the dismissal of the official for crimes committed at the previous employer.

    15/03/2021

    The Court of Pistoia, Labor Section, with the sentence of January 12, 2021, considered legitimate the dismissal of a bank official convicted of usury following numerous breaches of banking diligence duties committed a few years earlier in carrying out the work activity with the previous employer....

  • The condominium who has advanced the conservation costs on the common parts, is entitled to a refund only if he proves that they were urgent.

    10/03/2021

    The Court of Cassation, with order of 1 March n. 5570, has held that the condominium who, in the absence of authorization from the administrator or the assembly, has advanced the costs of conservation of the common thing, has the right to reimbursement provided that he proves it, pursuant to art. 1134 of the Civil Code, the urgency, that is, that the works, to avoid possible harm to oneself, to...

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