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Lecce, Ruling in Favor of Taxpayers
Summary by Il Quotidiano d'Italia
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Tax ruling in Lecce: tax authorities must prove the role of de facto administrator The beginning of 2026 brings a significant case law decision for Italian tax law. The Lecce Court of Tax Justice recently issued a ruling that marks a point in favor of taxpayers, annulling a tax demand totaling €100,000 issued by the Revenue Collection Agency. The case concerns the complex role of the "de facto" administrator and establishes clear boundaries rega…
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