Matteo Carfagnini and Francesco Capogrossi comment, in the latest issue of Corriere Tributario, the Supreme Court’s Order No. 26512/2021.
In the latest issue of Corriere Tributario (No. 12/2021), Matteo Carfagnini and Francesco Capogrossi analyse Order No. 26512/2021 of the Court of Cassation, in which the Supreme Court held that tips paid directly by customers to employees are relevant for income tax purposes.