Marianna De Michele

Associates

Registered to practice in Rome since 2024.
Law degree from LUISS Guido Carli University in Rome in 2024.

Professionals

Fabio Spinelli Barrile

Daniela Zanfino

Alessia Alboni

Margherita Carbonelli

Giovanni La Vecchia

Luigi Pepperosa

Mirko Cocchi

Gianmarco Dellabartola

Gianlorenzo Ioannides

Giorgio Santoro

Giuseppe Urbano

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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.

May 5, 2026

Order of the Court of Cassation, Tax Section, No. 8706 of April 8, 2026

In Order No. 8706 of 2026, the Court of Cassation, ruling on the deductibility of costs incurred for goods...

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May 5, 2026

Supreme Court, Judgment No. 10440 of April 21, 2026

In its ruling No. 10440/2026, the Supreme Court held that the filing of a late or extremely late return...

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May 5, 2026

Supreme Court, Order No. 10654 of April 22, 2026

In Order No. 10654/2026, the Supreme Court held that, with regard to the assessment of income taxes, the reassessment of interest...

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Marianna De Michele

Professionals

Comments

Order of the Court of Cassation, Tax Section, No. 8706 of April 8, 2026

Supreme Court, Judgment No. 10440 of April 21, 2026

Supreme Court, Order No. 10654 of April 22, 2026

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