Marianna De Michele

Associates
  • Registered to practice in Rome since 2024.
  • Law degree from LUISS Guido Carli University in Rome in 2024.
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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.
October 12, 2026

Italian Revenue Agency, Response to Tax Ruling No. 180 of October 5, 2026

Intra-group transfer of the IRM surplus pursuant to Article 43-ter of Presidential Decree No. 602/1973
October 12, 2026

Court of Cassation, Order No. 26058 of October 1, 2026

Lack of justification in the notice of adjustment and assessment
October 12, 2026

Milan Tax Court of First Instance, Judgment No. 2578 of June 15, 2026

The Photovoltaic System for IMU Purposes