cartellaCivil Cassation , sez. VI -T , Order No. 20211 03.09.2013

Order of 3 September 2013, n . 20211 , the Court of Cassation back to take care of the grounds of tax bill .

It should be noted that the Ordinance does not include the facts behind the decision giving rise to the folder , such as whether or not descendant from a liquidation pursuant to art. 36 -bis of Presidential Decree no. 600/1973 . In addition, it is not clear what were the grounds on which the Inland Revenue has set its appeal to the Supreme Court .

Published in Tax Law