{"id":11322,"date":"2026-02-27T12:31:59","date_gmt":"2026-02-27T11:31:59","guid":{"rendered":"https:\/\/www.rlvt.it\/circular-review-of-case-law-tax-8-2026\/"},"modified":"2026-02-27T12:34:05","modified_gmt":"2026-02-27T11:34:05","slug":"circular-review-of-case-law-tax-8-2026","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/","title":{"rendered":"Circular – Review of Case Law Tax \u2013 8\/2026"},"content":{"rendered":"\n

We highlight the most relevant rulings of the Court of Cassation and lower courts published during the fourth quarter of 2025 on the topics outlined below, through a summary of the principles of law set out in each ruling.<\/p>\n\n\n\n

These are principles and guidelines for interpreting the provisions of the law, the application of which requires examination of the specific case in each instance. For this reason, we are available for any clarification or further information, both with regard to the arguments expressly dealt with and to issues not mentioned in this edition of the review.<\/p>\n\n\n\n

<\/div>\n\n\n\n
\"\"<\/figure><\/div>\n\n\n\n
<\/div>\n\n\n\n
\n
Download newsletter<\/a><\/div>\n<\/div>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Leggi di pi\u00f9<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[69,78],"tags":[80,79,70],"yoast_head":"\nCircular - Review of Case Law Tax \u2013 8\/2026 - RLVT<\/title>\n<meta name=\"description\" content=\"We highlight the most relevant rulings of the Court of Cassation and lower courts published during the fourth quarter of 2025 on the topics outlined below, through a summary of the principles of law set out in each ruling.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular - Review of Case Law Tax \u2013 8\/2026 - RLVT\" \/>\n<meta property=\"og:description\" content=\"We highlight the most relevant rulings of the Court of Cassation and lower courts published during the fourth quarter of 2025 on the topics outlined below, through a summary of the principles of law set out in each ruling.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"RLVT\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-27T11:31:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-27T11:34:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Rassegna-Tributaria-IV-trim.-2025-en-GB-724x1024.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"administrator\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.rlvt.it\/#organization\",\"name\":\"RLVT - Tax Legal AFC Advisory\",\"url\":\"https:\/\/www.rlvt.it\/\",\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/rlvt-tax-legal-afc-advisory\/\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.rlvt.it\/#logo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png\",\"contentUrl\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png\",\"width\":4779,\"height\":902,\"caption\":\"RLVT - Tax Legal AFC Advisory\"},\"image\":{\"@id\":\"https:\/\/www.rlvt.it\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.rlvt.it\/#website\",\"url\":\"https:\/\/www.rlvt.it\/\",\"name\":\"RLVT\",\"description\":\"Relevant Business Matters\",\"publisher\":{\"@id\":\"https:\/\/www.rlvt.it\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.rlvt.it\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Rassegna-Tributaria-IV-trim.-2025-en-GB-scaled.jpg\",\"contentUrl\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Rassegna-Tributaria-IV-trim.-2025-en-GB-scaled.jpg\",\"width\":1809,\"height\":2560},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#webpage\",\"url\":\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/\",\"name\":\"Circular - Review of Case Law Tax \\u2013 8\/2026 - RLVT\",\"isPartOf\":{\"@id\":\"https:\/\/www.rlvt.it\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#primaryimage\"},\"datePublished\":\"2026-02-27T11:31:59+00:00\",\"dateModified\":\"2026-02-27T11:34:05+00:00\",\"description\":\"We highlight the most relevant rulings of the Court of Cassation and lower courts published during the fourth quarter of 2025 on the topics outlined below, through a summary of the principles of law set out in each ruling.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.rlvt.it\/en\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Circular – Review of Case Law Tax \\u2013 8\/2026\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#webpage\"},\"author\":{\"@id\":\"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c\"},\"headline\":\"Circular – Review of Case Law Tax \\u2013 8\/2026\",\"datePublished\":\"2026-02-27T11:31:59+00:00\",\"dateModified\":\"2026-02-27T11:34:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#webpage\"},\"wordCount\":104,\"publisher\":{\"@id\":\"https:\/\/www.rlvt.it\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Rassegna-Tributaria-IV-trim.-2025-en-GB-724x1024.jpg\",\"keywords\":[\"Alberto Vicendone\",\"Eliana Rizzi\",\"Luigi Melloni\"],\"articleSection\":[\"Newsletter\",\"Review of Case Law Tax\"],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c\",\"name\":\"administrator\",\"sameAs\":[\"https:\/\/www.rlvt.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Circular - Review of Case Law Tax \u2013 8\/2026 - RLVT","description":"We highlight the most relevant rulings of the Court of Cassation and lower courts published during the fourth quarter of 2025 on the topics outlined below, through a summary of the principles of law set out in each ruling.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/","og_locale":"en_US","og_type":"article","og_title":"Circular - Review of Case Law Tax \u2013 8\/2026 - RLVT","og_description":"We highlight the most relevant rulings of the Court of Cassation and lower courts published during the fourth quarter of 2025 on the topics outlined below, through a summary of the principles of law set out in each ruling.","og_url":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/","og_site_name":"RLVT","article_published_time":"2026-02-27T11:31:59+00:00","article_modified_time":"2026-02-27T11:34:05+00:00","og_image":[{"url":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Rassegna-Tributaria-IV-trim.-2025-en-GB-724x1024.jpg"}],"twitter_card":"summary_large_image","twitter_misc":{"Written by":"administrator","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/www.rlvt.it\/#organization","name":"RLVT - Tax Legal AFC Advisory","url":"https:\/\/www.rlvt.it\/","sameAs":["https:\/\/www.linkedin.com\/company\/rlvt-tax-legal-afc-advisory\/"],"logo":{"@type":"ImageObject","@id":"https:\/\/www.rlvt.it\/#logo","inLanguage":"en-US","url":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png","contentUrl":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png","width":4779,"height":902,"caption":"RLVT - Tax Legal AFC Advisory"},"image":{"@id":"https:\/\/www.rlvt.it\/#logo"}},{"@type":"WebSite","@id":"https:\/\/www.rlvt.it\/#website","url":"https:\/\/www.rlvt.it\/","name":"RLVT","description":"Relevant Business Matters","publisher":{"@id":"https:\/\/www.rlvt.it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rlvt.it\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"ImageObject","@id":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#primaryimage","inLanguage":"en-US","url":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Rassegna-Tributaria-IV-trim.-2025-en-GB-scaled.jpg","contentUrl":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Rassegna-Tributaria-IV-trim.-2025-en-GB-scaled.jpg","width":1809,"height":2560},{"@type":"WebPage","@id":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#webpage","url":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/","name":"Circular - Review of Case Law Tax \u2013 8\/2026 - RLVT","isPartOf":{"@id":"https:\/\/www.rlvt.it\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#primaryimage"},"datePublished":"2026-02-27T11:31:59+00:00","dateModified":"2026-02-27T11:34:05+00:00","description":"We highlight the most relevant rulings of the Court of Cassation and lower courts published during the fourth quarter of 2025 on the topics outlined below, through a summary of the principles of law set out in each ruling.","breadcrumb":{"@id":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.rlvt.it\/en\/home\/"},{"@type":"ListItem","position":2,"name":"Circular – Review of Case Law Tax \u2013 8\/2026"}]},{"@type":"Article","@id":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#article","isPartOf":{"@id":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#webpage"},"author":{"@id":"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c"},"headline":"Circular – Review of Case Law Tax \u2013 8\/2026","datePublished":"2026-02-27T11:31:59+00:00","dateModified":"2026-02-27T11:34:05+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#webpage"},"wordCount":104,"publisher":{"@id":"https:\/\/www.rlvt.it\/#organization"},"image":{"@id":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-8-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Rassegna-Tributaria-IV-trim.-2025-en-GB-724x1024.jpg","keywords":["Alberto Vicendone","Eliana Rizzi","Luigi Melloni"],"articleSection":["Newsletter","Review of Case Law Tax"],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c","name":"administrator","sameAs":["https:\/\/www.rlvt.it"]}]}},"_links":{"self":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts\/11322"}],"collection":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/comments?post=11322"}],"version-history":[{"count":3,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts\/11322\/revisions"}],"predecessor-version":[{"id":11325,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts\/11322\/revisions\/11325"}],"wp:attachment":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/media?parent=11322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/categories?post=11322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/tags?post=11322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}