News
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 a contractual bond that legitimizes the qualified detention, conferring the same the ownership of opposable rights "erga omnes", which remains as long as the relationship is in effect juridical, translating instead into mere detention without a title following its disappearance.
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...
