Legal Jurisprudence Articles
Welcome to our collection of legal articles focusing on jurisprudence. Here you can find insightful analysis and discussions on legal cases and precedents shaping the legal landscape.
Analysis of Ordinance Judgment No. 1144 of 2025: Res Judicata Effect in Tax Proceedings.
The recent Order No. 1144 of January 16, 2025 clarifies important aspects regarding the effectiveness of the acquittal criminal judgment in the context of tax proceedings, highlighting the distinction between trial judgments and those issued at the preliminary stage.
Judgment No. 936 of 2025: Recognition of the finality of a ruling in tax proceedings.
The ruling no. 936 of 2025 by the Court of Cassation establishes very important news regarding the res judicata effect of criminal judgments in the tax context, clarifying the applicability of Article 21-bis of Legislative Decree No. 74 of 2000 also to prior situations.
Tax assessment and extension of deadlines: commentary on Ordinance no. 600 of 2025.
Let's analyze Ordinance No. 600 of 2025, which clarifies the conditions for the extension of deadlines in tax assessment matters, highlighting the importance of the criminal complaint in the tax process.
Taxation of proceeds from illegal activities: commentary on Ordinance no. 307 of 2025.
Let’s analyze Ordinance No. 307 of 2025, which clarifies the taxation methods for proceeds from illegal activities according to Italian law, with a focus on the tax period and allocation criteria.
Supreme Court No. 2939 of 2024: Inadmissibility of the Appeal and Legal Costs
The recent ruling of the Court of Cassation clarifies the implications of the inadmissibility of the appeal against the rejection of the opposition to the dismissal, highlighting the non-condemnation of legal costs for the complainant.
Analysis of Judgment No. 2076 of 2024: External Participation and Bilateral Relations in the Crime of Subversive Association
The recent ruling of the Court of Cassation provides insights into the concept of external participation in the crime of subversive association, clarifying the need for a bilateral relationship with the criminal group.
Judgment No. 3079 of 2024: Offense Against a Public Official and Requirement of Presence
Let’s analyze the recent ruling No. 3079 of 2024, which clarifies the concept of 'presence' in the crime of insulting a public official, highlighting the importance of physicality in the legal context.
Commentary on Judgment No. 2362 of 2024: Inadmissibility of Liability Review.
Let's analyze the recent ruling of the Court of Cassation that reaffirms the inadmissibility of the review of the final sentence regarding the year of responsibility. An in-depth look at the legal implications and the reference regulations.
Analysis of Judgment No. 2355 of 2024: Contradictory Reasons and Decisive Evidence
Let's explore ruling no. 2355 of 2024, analyzing the key aspects related to reasoning and decisive evidence in the context of the appeal to the Supreme Court, with particular reference to Article 603 of the Code of Criminal Procedure.
Commentary on Judgment No. 639 of 2024: Stalking and Officio Procedibility.
Analysis of ruling no. 639 of 2024 regarding stalking and changes to ex officio prosecution, focusing on the warning from the police chief and the prohibition of retroactivity of criminal law.