{"id":16376,"date":"2026-10-21T09:54:33","date_gmt":"2026-10-21T07:54:33","guid":{"rendered":"https:\/\/www.rlvt.it\/?p=16376"},"modified":"2026-10-21T09:54:34","modified_gmt":"2026-10-21T07:54:34","slug":"circular-review-of-case-law-tax-24-2026","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-24-2026\/","title":{"rendered":"Circular \u2013 Review of Case Law Tax \u2013 24\/2026"},"content":{"rendered":"\n<p>We highlight the most significant rulings of the Court of Cassation published during the third quarter of 2026 concerning the topics set out below, through a summary of the legal principles set out in each judgment.<\/p>\n\n\n\n<p>These are principles and guidelines for the interpretation of statutory provisions; their application must in all cases be assessed on a case-by-case basis. For this reason, we are available to provide any clarification or further details, both in relation to the arguments expressly addressed and regarding issues not mentioned in this edition of the review.<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/circolare-24-2026-tax-case-law-review-en-723x1024.webp\" alt=\"Cover of RLVT Circular 24\/2026 on tax case law: review of Court of Cassation rulings, Q3 2026\" class=\"wp-image-16379\" width=\"542\" height=\"768\" srcset=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/circolare-24-2026-tax-case-law-review-en-723x1024.webp 723w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/circolare-24-2026-tax-case-law-review-en-212x300.webp 212w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/circolare-24-2026-tax-case-law-review-en-768x1087.webp 768w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/circolare-24-2026-tax-case-law-review-en-100x142.webp 100w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/circolare-24-2026-tax-case-law-review-en.webp 909w\" sizes=\"(max-width: 542px) 100vw, 542px\" \/><\/figure><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-black-background-color has-text-color has-background\" href=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/Rassegna-Tributaria-III-trim.-2026-en-GB.pdf\" style=\"border-radius:8px\" target=\"_blank\" rel=\"noreferrer noopener\">Download circular<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p> <a href=\"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-24-2026\/\" class=\"x-btn x-btn-mini x-btn-flat more-link\">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":"<!-- This site is optimized with the Yoast SEO plugin v17.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax case law: Court of Cassation rulings Q3 2026<\/title>\n<meta name=\"description\" content=\"Tax case law: key principles set by the Court of Cassation in Q3 2026 on shareholder liability and tax assessments. RLVT Circular 24\/2026.\" \/>\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-24-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax case law: Court of Cassation rulings Q3 2026\" \/>\n<meta property=\"og:description\" content=\"Tax case law: key principles set by the Court of Cassation in Q3 2026 on shareholder liability and tax assessments. 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RLVT Circular 24\/2026.","og_url":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-24-2026\/","og_site_name":"RLVT","article_published_time":"2026-10-21T07:54:33+00:00","article_modified_time":"2026-10-21T07:54:34+00:00","og_image":[{"url":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/circolare-24-2026-tax-case-law-review-en-723x1024.webp"}],"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-24-2026\/#primaryimage","inLanguage":"en-US","url":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/circolare-24-2026-tax-case-law-review-en-723x1024.webp","contentUrl":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/circolare-24-2026-tax-case-law-review-en-723x1024.webp"},{"@type":"WebPage","@id":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-24-2026\/#webpage","url":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-24-2026\/","name":"Tax case law: Court of Cassation rulings Q3 2026","isPartOf":{"@id":"https:\/\/www.rlvt.it\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rlvt.it\/en\/circular-review-of-case-law-tax-24-2026\/#primaryimage"},"datePublished":"2026-10-21T07:54:33+00:00","dateModified":"2026-10-21T07:54:34+00:00","description":"Tax case law: key principles set by the Court of Cassation in Q3 2026 on shareholder liability and tax assessments. 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