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.
July 28, 2026

Court of Cassation, Order No. 23044 of July 10, 2026

In Order No. 23044 of July 10, 2026, the Court of Cassation held that, with regard to appeals against tax assessment notices and/or payment demands...
July 28, 2026

Italian Revenue Agency - Response to Tax Ruling No. 134 of July 6, 2026

In its response to tax ruling request No. 134 dated July 6, 2026, the Italian Revenue Agency stated that, with regard to relief from registration, mortgage, and cadastral taxes...
July 28, 2026

Italian Revenue Agency – Response to Tax Ruling No. 150 of 2026

The reduced tax rate of 10% applies to the construction of the new headquarters of a social promotion association if the project includes...