Luigi Pepperosa

Associates
  • Enrolled in the Spoleto Bar Association since 2024.
  • Master's Degree in Tax Law from Sole 24 Ore Formazione in 2025.
  • Bachelor's degree in Law with honors from the University of Perugia in 2022.
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Comments

Our comments on the official practices of the Revenue Agency and on tax law rulings. For continuous updates on the latest developments in the tax sector.
March 31, 2026

Supreme Court, Order No. 4781 of March 3, 2026

In Order No. 4781/2026, the Supreme Court ruled that the tax authorities cannot reclassify...
March 31, 2026

Judgment of the Tax Court of First Instance of Modena, No. 107, dated March 18, 2026

In its ruling No. 107/2/26 of March 18, 2026, the Modena Tax Court of First Instance annulled the payment notice for IRPEF withholding taxes...
March 31, 2026

ECHR, Edilsud 2014 S.r.l.s. and Ferreri v. Italy

The European Court of Human Rights has once again ruled against Italy for violating Article 8 of the ECHR, extending the principles established in the Italgomme case