Newsstand

– 23 October 2026 · Criminal law

Confiscation under Decree 186/2026: what changes for businesses and third parties? From 31 October 2026 the judgment must identify the assets or the sum subject to value confiscation; for a list of offences, value confiscation of instrumentalities becomes mandatory and confiscation from knowing third parties becomes possible; the seizure of crypto-assets is executed in a new way.– Criminal

– 23 October 2026 · Business taxation

Flat-rate scheme and the EUR 85,000 and 100,000 thresholds: deferred or immediate exit Flat-rate taxpayers at end-2026: with collections between EUR 85,000 and 100,000 the scheme remains for the year and ceases from 2027; above EUR 100,000 it ceases at once, with VAT on the entire transaction whose collection crosses the threshold.– Tax

– 23 October 2026 · Civil law

Fondo patrimoniale exposed to supervisory fines imposed on a bank director Court of Cassation, Third Division, no. 26690/2026: Consob and Bank of Italy fines on a bank director can be enforced against the assets of the fondo patrimoniale where the office is the primary source of family income; the debtor must prove the debt is unrelated to the family’s needs.– Civil

– 20 October 2026 · Business taxation

Delegation of signing authority filed at the appeal hearing is late: the assessment fails Court of Cassation, judgment no. 26868/2026: a delegation of signing authority for the notice, filed at the appeal hearing, is late and the assessment is null and void. In cases whose first-instance proceedings were brought on or after 5 January 2024, production on appeal remains subject to the limits of the new art. 58 of Legislative Decree no. 546/1992.– Tax

Criminal acquittal after a final tax judgment: art. 21-bis does not reopen the notice The Court of Cassation (no. 26021/2026) denies any effect to an acquittal “because the alleged facts did not occur” delivered after the tax judgment has become res judicata: art. 21-bis applies only to pending cases, and revocazione requires falsity declared by a court or acknowledged by the party, or documents not produced because of force majeure.– Tax

– 20 October 2026 · Administrative law

Redacting a bid in a tender: trade secrets must be proven, not merely declared TAR Veneto, by judgment no. 1955 of 13 October 2026, confirms that redacting the technical bid requires proof of the requirements of art. 98 of the Industrial Property Code: equipment available on the market, experience and organisational solutions are not enough, and without proof the competitor’s access prevails.– Administrative

– 20 October 2026 · Civil law

Specific ABI guarantees or those outside 2002-2005: nullity must be proved on the facts In judgment no. 24825/2026 the Joint Divisions of the Court of Cassation confine the special evidential value of the Bank of Italy finding on the ABI agreement to omnibus guarantees given in 2002-2005; in other cases nullity must be proved on the facts; with a first-demand clause, an out-of-court demand to the guarantor within the statutory time limit is sufficient.– Civil

– 20 October 2026 · Accounting

Unpaid residential rents on investment-type properties: write-down yes, deduction no Cass. no. 26363/2026: on investment-type properties let for residential use, losses and additions to the allowance for doubtful receivables relating to unpaid rents are not deductible, because art. 26 of Presidential Decree no. 917/1986, in the text prior to 2020, taxed rents even if not received. In the financial statements the write-down remains mandatory.– Accounting

– 16 October 2026 · Criminal law

No 231 model: is that enough to convict the entity? Supreme Court, no. 34744/2026: the lack of a 231 model is not enough to prove organisational fault; a concrete deficiency linked to the offence is required.– Criminal

Lawyer under investigation: the safeguards of art. 103 c.p.p. apply Italian Supreme Court, 24/9/2026: the safeguards of art. 103 of the Code of Criminal Procedure, incl. Bar Council notice, cover lawyers under investigation.– Criminal

Stalking and reparative conduct: the Court upholds the exclusion Corte costituzionale judgment no. 154 of 2026: stalking remains excluded from extinction of the offence for reparative conduct under art. 162-ter c.p.– Criminal

– 16 October 2026 · Business taxation

Dormant VAT numbers: new criteria for ex officio closure and retroactive reactivation Revenue Agency measure of 12/10/2026: dormant VAT numbers selected also on invoices and payments, notice to the digital address, retroactive reactivation.– Tax

A person who renounces an inheritance is not liable for the deceased’s tax debts Cass. 24651/2026: a person who validly renounces an inheritance is not liable for the deceased’s tax debts; the tax authorities must prove acceptance.– Tax

– 16 October 2026 · Administrative law

Handover of public services: the outgoing operator’s resistance in negotiations is not in itself abuse Consiglio di Stato, Sixth Section, no. 7361/2026: after the award, an outgoing operator’s delay in the handover is not in itself abuse of dominance.– Administrative

– 16 October 2026 · Civil law

Withdrawal of a cooperative member: after sixty days of board silence it takes effect Italian Supreme Court, order no. 25137/2026: the sixty-day time limit in art. 2532 c.c. is a time bar; if the board does not act, the withdrawal takes effect.– Civil

– 16 October 2026 · Accounting

Loans to businesses in crisis: under Cass. 25533/2026 nullity requires an offence and the bank’s participation Cass. 25533/2026: a loan to a business in crisis is void only if the court identifies the criminal provision, the offence and the bank’s participation.– Accounting

– 22 September 2026 · Criminal law

Corporate seizure: no review of the measure without formally joining the 231 proceedings Corte di cassazione, Italy’s supreme court, no. 29622 of 5 August 2026: where the seizure concerns the company’s own offence under Legislative Decree 231/2001, review presupposes costituzione, formal joinder under Article 39; a representative under investigation must be replaced or a procuratore speciale appointed.– Criminal

– 9 September 2026 · Business taxation

Stamp duty on e-invoices: List B for the quarter closes on 10 September The Revenue Agency proposes the list of e-invoices with no stamp-duty annotation: corrections are possible only until 10 September, after which it is deemed confirmed. Whoever pays early can no longer amend it; payment for the quarter falls due on 30 September.– Tax

– 9 September 2026 · Civil law

Derivatives cartel: the European decision alone does not void the clause On 3 September 2026, on a reference from the Court of Appeal of Cagliari, the Court of Justice held that the Commission’s decision on the derivatives cartel does not in itself void the clause of a Euribor-indexed loan concluded with a bank outside the cartel.– Civil

– 6 September 2026 · Administrative law

Technical extension: unlawful if the new tender was not called before expiry Once the extension option set out in the call for tenders is exhausted, any further extension is a proroga tecnica: for the Council of State it is lawful only if the contract has not yet expired and the re-award procedure is already under way.– Administrative

– 1 September 2026 · Criminal law

Misappropriation: when the offence is truly complete The offence is complete at the time and in the place where the possessor performs the first act of dominion incompatible with the title under which he holds: the reversal of intention must be outwardly recognisable.– Criminal

– 24 August 2026 · Criminal law

Preventive seizure and VAT fraud: who sets the scope Price and profit remain distinct statutory categories with distinct legal bases: against the issuer of invoices for non-existent transactions, seizure with a view to confiscation may target only the price of the offence.– Criminal

– 17 August 2026 · Criminal law

Bankruptcy through fraudulent transactions: the conviction upheld By judgment no. 4777 the Fifth Criminal Section dismissed the defendant’s appeal and upheld the conviction for improper fraudulent bankruptcy through fraudulent transactions, rejecting the ground on proof of the mental element.– Criminal

– 12 August 2026 · Administrative law

Fair compensation and engineering tenders: the picture after the corrective decree Law 49/2023 extends fair compensation to services rendered to the public administration as well, but in public contracts the special rules of the Code apply: the note sets out how the two regimes interact.– Administrative

– 12 August 2026 · Civil law

Civil appeal: what the notice of appeal must contain after the reform Article 342 of the Code of Civil Procedure, rewritten in 2022 and again in 2024, requires clear, concise and specific grounds: on pain of inadmissibility each ground must identify the part of the judgment challenged.– Civil

– 5 August 2026 · Criminal law

Bankruptcy offences: conflict between operative part and reasons, and limitation The Fifth Criminal Division dismissed the appeal of a director convicted of fraudulent bankruptcy relating to assets and to accounting records, setting out two principles on limitation not raised of its own motion and on that conflict.– Criminal

– 5 August 2026 · Administrative law

In-house awards: procurement procedure and thirty-day challenge Article 120 of the Code of Administrative Procedure, as replaced by Article 209 of Legislative Decree 36/2023, expressly addresses in-house awards: thirty days from the reasoned decision, six months at most from the day after signature.– Administrative

– 5 August 2026 · Civil law

Article 614-bis: indirect coercion and its limits in enforcement The indirect coercion measure is not granted of the court’s own motion: it must be sought on the merits, failing which the enforcement judge sets it after the formal demand. Constitutional Court no. 109/2026 on the pre-2022 text.– Civil

– 4 August 2026

Shareholder loans under the taxman’s lens Without proof of the basis and the source of funds, a shareholder’s payment can be treated as unrecorded revenue: how to build the evidence before the money is advanced.– Tax

Damage to cultural assets: the company is liable too Since 2022, damaging cultural or landscape assets is a predicate offence under Decree 231: fines from three hundred to seven hundred quotas and disqualifications of up to two years.– Criminal

– 29 July 2026

IRAP and associated practices: substance over form The tax is due only where the service is depersonalised: sharing costs, premises and support staff is not enough. Refund claims within forty-eight months of payment.– Tax

Void service and limitation: the cure operates ex tunc The Joint Divisions set the principle: the interrupting effect dates back to the invalid service where it is renewed, unless fault of the serving party is pleaded and proved.– Civil

Incentives for technical functions: scope and allocation rules Up to two per cent of the tender base, eighty per cent to staff. Without up-to-date internal rules, payment remains exposed to audit challenge.– Administrative

Patto di famiglia: taking stock twenty years on The CNDCEC and foundation paper revisits the nature of the contract, the position of forced heirs and the tax treatment. It holds up only on a defensible valuation.– Accounting

Capital gains: spreading on operating assets ends in 2026 The 2026 Budget Law removes the five-year spreading option: the gain is taxed in full in the year of realisation. Only the sale of a business, or a division held for at least three years, can still be spread.– Tax

Environment and corporate liability: the predicate offence list widens Legislative Decree 81/2026, in force since 2 June, implements Directive (EU) 2024/1203 and amends Legislative Decree 231/2001: new environmental offences among the predicate crimes and a reshaped sanction regime.– Criminal

Metalworking SMEs (Confapi): the renewal clears the workers’ ballot The certified ballot closed on 23 July: the agreement runs to 31 December 2028 and brings a fully phased-in 200 euro gross increase at grade 5, with proportional adjustment elsewhere.– Employment

– 25 July 2026

Shell companies: the operating test in the 2026 tax return Actual revenues against deemed revenues: failing the test triggers a minimum deemed income and restrictions on the VAT credit. Before accepting it, check exclusions, disapplication grounds and documented objective circumstances.– Tax

Tender clarifications cannot change participation requirements A clarification explains, it does not innovate. If it genuinely affects requirements or criteria, the authority must amend the call and reopen the deadline; for bidders, time to challenge starts running at once.– Administrative

Banking records: the customer’s right to copies covering the last ten years Article 119(4) of the Banking Act applies outside litigation too: the request must identify the relationship and period precisely, but the bank cannot simply plead the difficulty of retrieving its archives.– Civil

Extreme heat: when wage supplementation covers the hours not worked What counts is perceived temperature in relation to the task, not the reading alone. A timely application, a list of the suspended operations and local weather bulletins for the days concerned are required.– Employment

– 24 July 2026

Analytical-inductive assessment: how the tax authority reconstructs retailers’ revenues Presumptions, mark-up percentages and prior hearing: an operational overview of tax audits on shops and businesses and of the taxpayer’s lines of defence.– Tax

Almasri case: the Constitutional Court orders transmission of the ICC cooperation requests The Constitutional Court has filed its judgment: the Minister of Justice must immediately forward the International Criminal Court’s cooperation requests to the Prosecutor General at the Rome Court of Appeal.– Criminal

Condominium manager’s mismanagement: no proof of damage, no liability A manager’s liability requires concrete evidence of breach and loss: generic complaints about the management are not enough.– Civil

Housing Plan: the decree converted into law, what changes after publication The conversion brings building simplifications and new rules for residential recovery: the impact on owners, businesses and public authorities.– Administrative

Social allowance for non-EU citizens: the Constitutional Court on long-term residence The Constitutional Court rules on the long-term EU residence permit requirement for access to the social allowance: operational guidance for benefit management.– Employment