Margherita Carbonelli

Associates
  • Registered as a licensed practitioner in Rome since 2023.
  • Master's degree in Tax Law from LUMSA University of Rome in 2025.
  • Law degree from LUMSA University of Rome in 2023.
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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.
June 19, 2026

Court of Cassation, Order No. 19956 of June 15, 2026

In Order No. 19956 of June 15, 2026, the Court of Cassation held that the authorization provided for in Article 32 of Presidential Decree No. 600/1973...
June 17, 2026

Court of Cassation, Order No. 18431 of June 8, 2026

In Order No. 18431/2026, the Supreme Court affirmed the deductibility of depreciation charges related to capital assets...
June 17, 2026

Court of Cassation, Order No. 16701 of May 28, 2026

In Order No. 16701/2026, the Supreme Court reaffirmed that failure to file periodic VAT returns does not constitute...