• 29.04.22

  Dissolved companies and risks for the shareholder

  As of 13 December 2014, dissolved companies may receive, for five years after the request for cancellation from the Companies Register, tax inspection notices and deeds for collection for breaches for which they are liable (Art. 28 of Law 175/2014). The logic of the rule is to facilitate controls by allowing the tax authorities to […]

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• 09.04.22

  Controversy over self-sufficiency in Cassation

  The requirement of self-sufficiency of an appeal in the Supreme Court of Cassation was brought to the attention of the European Court of Human Rights (ECHR) in the case Succi and Others v. Italy, with a judgment on 28 October 2021. In general, the European Court of Human Rights (ECHR) saved the requirement of self-sufficiency, […]

  ARTICLES
• 02.04.22

  Telematic filings and hearings in the Court of Cassation until 31 December 2022

  With Article 16 of Law Decree 228/2021 (the so-called Milleproroghe converted into law), the Italian Government extended until 31 December 2022 the provisions relating to the telematic filings of deeds at the Court of Cassation (Art. 221, para. 5 of Law Decree 34/2020), as well as those relating to the conduct of public hearings in […]

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• 25.02.22

  “Reversionary” trusts with fixed taxes

  When the trust allocates assets to the settlor, it is referred to as a ‘reversionary’ trust: this would typically occur in the case of a blind trust, in which the reversion of the assets to the settlor is foreseen from the origin, or when the settlor is the final beneficiary of the trust or subsequently […]

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• 19.01.22

  Bankruptcy does not interrupt the Cassation proceedings

  In the event of bankruptcy, the trial usually stops automatically and procedural legitimacy is transferred to the liquidator pursuant to the bankruptcy law (art. 43, R.d. 262/42). The procedural effects of bankruptcy are different, however, depending on the type of proceedings undertaken. In particular, while in the proceedings on the merits the judgement is interrupted […]

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• 12.11.21

  Hearings on paper at the Cassation Court until 31 december 2021

  The freeze on public hearings until 31 December 2021 affects not only the tax proceedings before the Tax Commissions, but also the proceedings in the Supreme Court. Since 2016, however, a public hearing in the Supreme Court of Cassation has only been provided for in special cases, for example when the discussion is rendered opportune […]

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