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
- 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...
- 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 natur...
Telephone services: 28-day billing unlawful according to the Court of Cassation
29/02/2024The Court of Cassation, Sec. III, in its judgment of 15.2.2024, no. 4182, ruled that "It is a misleading practice and therefore prohibited for a telephone operator to establish a payment frequency ...
