"When we lose the right to be different, we lose the privilege to be free" (Charles E. Hughes)
Find out moreOn 30 January 2026, at 2:30 p.m., in the Sala Lauree of the Department of Law, University of Milano-Bicocca, a conference will be held entitled “Unrecognised Associations: A Successful Model in the Non-Profit Landscape”.
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The Constitutional Court provides a constitutionally oriented interpretation of the evidentiary preclusion set forth in Article 32, paragraphs 4 and 5, of Presidential Decree No. 600 of 29 September 1973, considering it not to infringe the rights of defense, to a fair trial, or to silence, provided that its application is excluded when the documentation contains elements not unequivocally favorable to the taxpayer or already in the possession of the tax authorities.
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