Affirmed by the Italian Supreme Court: Foreign Charitable Trusts Entitled to Same Tax Benefits as Italian Foundations
In a significant decision for international investors and non-profit organizations, the Italian Supreme Court (Corte di Cassazione) has confirmed that a foreign charitable trust may be entitled to the same favorable tax treatment granted to comparable Italian non-commercial entities. With Judgment No. 16281 of 26 May 2026, the Court held that denying a foreign charitable […]
Damage from a Ruined Vacation: Regulation, Principles, and Case Law Guidelines
Imagining a vacation (or holiday) as an opportunity for leisure and well-being is natural. Free time and travel represent some of the most precious moments in life, where tourists have legitimate expectations of relaxation, enjoyment, and rejuvenation. It is therefore no surprise that Italian law, starting with the legislation on package vacations (Legislative Decree No. […]
Penalty ≠ Indemnity: What Every Buyer and Seller Must Know
The decision of the Italian Supreme Court (Second Civil Section, ordinance of September 2, 2025) clarified a fundamental distinction in real estate contracts: contractual penalties and occupation indemnities serve different purposes and arise in different circumstances. The Background of the Case In this case, a company entered into a preliminary contract to purchase a property […]
Italian Supreme Court: Ownership of Burdensome Property Can Now be Renounced
In a key ruling (Cass. Sez. Unite Civ., no. 23093 – 11 Aug 2025), the Italian Supreme Court confirmed that property owners in Italy can lawfully renounce ownership of real estate that is only a financial burden. This includes: buildings with no market value, land in dangerous areas (e.g. landslides), properties generating only taxes and […]
The Latest Insights from Italy’s Supreme Court on Declarations of Succession and Tacit Acceptance of Inheritance
The Italian Supreme Court, Second Civil Section has once again addressed a delicate point of inheritance law: whether the mere filing of a declaration of succession amounts to tacit acceptance of inheritance. With its ruling no. 5474 of 23 January 2025, the Court clarified the boundaries of this principle, providing useful guidance for heirs, practitioners, […]
Joint Inheritance: A Recent Ruling by the Italian Supreme Court
Recently, the Italian Supreme Court (Corte di Cassazione) ruled on a complex case of joint inheritance, providing important clarification on the legitimacy of legal action by individual heirs. The case began with the death of one of two business partners. The surviving partner, without involving the deceased partner’s heirs, registered all the company assets in […]
Paternity test ruled admissible, despite alleged father being deceased
ln 2014 Italy’s Supreme Court ruled on a paternity case that had begun nearly twenty years earlier, concerning a paternity test ruled admissible despite the alleged father being deceased. The case in question involves a relationship between a wealthy man and his secretary and director of domestic staff, which resulted in a daughter being born […]
Adverse possession of jointly-owned properties by family members
Adverse possession, also known as “squatter’s rights”, is a legal principle in which an individual who does not have a legal title to a piece of property can acquire lawful ownership based on continuous possession or occupation. In Italy adverse possession is usually invoked when those possessing the property have occupied it for at least […]
Italy’s Supreme Court vs. US Supreme Court
Italy’s Court of Cassation and the Supreme Court of the United States: How do the highest courts of these countries match up? On the most fundamental level, the differences that exist between the highest courts of Italy and the United States reflect their respective legal systems. Italy is based on a civil law system and […]