Heirs do not pay tax penalties
According to the Italian Supreme Court, the tax penalties resulting from the violation of tax rules are of an afflictive nature and, therefore, are not inherited by the heirs. In particular, the deceased owner of a plot of land did not consider it to be qualified as building land, despite the fact that it was […]
Airbnb: judgement of Regional Administrative Court of Lazio
The dispute between the famous Airbnb portal and the Italian Revenue Agency has come to an end with the defeat of the first. In fact, the Lazio Regional Administrative Court rejected Airbnb’s appeal. The quarrel concerns the application of the provision of the Revenue Agency on the tax regime for short leases introduced by Decree-Law […]
Alimony and Tax Return
Alimony is an economic emolument, consisting of a sum of money paid to the weaker spouse (financially weaker) or in the form of financial support for children. Generally speaking, the amount is generally determined by the court, so it is natural to ask whether the alimony should be indicated in the tax return or not.To […]