News
The transfer of a player from one club to another falls under the scheme of the assignment of the contract
- 12/03/2024
The Court of Cassation, in its judgment of 26 February 2024, no. 5068, ruled that "The transfer of a professional athlete from one sports club to another, in return for payment and before the natural expiry of the current contractual relationship, is referable to the scheme of the assignment of the contract, in the terms provided for by art. 5, paragraph 2, of Law no. 91 of 1981; therefore, from a fiscal point of view, it represents a transaction comparable to the transfer of an intangible asset, liable to generate a capital gain and, therefore, relevant for IRAP purposes".
NEWS
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...
- 14/03/2024
The Court of Cassation, in its Order No. 34889 of 13.12.2023, ruled that banking or financing contracts that refer to a manipulated Euribor rate through a restrictive agreement by credit instituti...
