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.
February 12, 2026

Criminal Cassation, Section III, judgment no. 279 of January 7, 2026

In the offense under Article 11 of Legislative Decree 74/2000, "fraud" does not coincide with the mere reduction of guarantees, as a quid pluris is necessary...
February 12, 2026

Revenue Agency - Response to request for ruling no. 11 of 2026

February 12, 2026

Revenue Agency, response to request for ruling no. 9 of 2026

The Revenue Agency clarifies that the "controlled realization" regime referred to in Article 177, paragraph 2, of the TUIR...