{"id":11901,"date":"2026-05-04T16:05:44","date_gmt":"2026-05-04T14:05:44","guid":{"rendered":"https:\/\/www.rlvt.it\/?p=11901"},"modified":"2026-05-04T16:06:30","modified_gmt":"2026-05-04T14:06:30","slug":"circular-review-of-case-law-tax-15-2026","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-15-2026\/","title":{"rendered":"Circular – Review of Case Law Tax \u2013 15\/2026"},"content":{"rendered":"\n

We highlight the most significant rulings of the Court of Cassation published during the first quarter of 2026 regarding the topics outlined below, through a summary of the legal principles set out in each judgment.<\/p>\n\n\n\n

These are principles and guidelines for the interpretation of legal provisions, the application of which requires, in each case, an examination of the specific circumstances. For this reason, we are available to provide any clarification or further information, both in relation to the arguments expressly addressed and regarding issues not mentioned in this edition of the review.<\/p>\n\n\n\n

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Download circular<\/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 15\/2026 - RLVT<\/title>\n<meta name=\"description\" content=\"We highlight the most significant rulings of the Court of Cassation published during the first quarter of 2026 regarding the topics outlined below, through a summary of the legal principles set out in each judgment.\" \/>\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-15-2026\/\" \/>\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 15\/2026 - RLVT\" \/>\n<meta property=\"og:description\" content=\"We highlight the most significant rulings of the Court of Cassation published during the first quarter of 2026 regarding the topics outlined below, through a summary of the legal principles set out in each judgment.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-15-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"RLVT\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-04T14:05:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-04T14:06:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/05\/Rassegna-Tributaria-I-trim.-2026_1-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 - 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