Damages for demotion taxed if the nature of the compensation is not specified (Norme & Tributi Plus Diritto De Il Sole 24 Ore, 13 April 2023 – Alberto De Luca, Claudia Cerbone)
The applicability of an exemption regime requires the taxpayer to provide rigorous proof of fulfilment of all factual prerequisites giving rise to compensatory damages. The Court of Cassation,…