Italian tax court dismisses appeal on apparent lack of reasoning but allows cassation on tax term extension.

The Court of Cassation rejected the taxpayer's claim that the appellate judgment lacked sufficient reasoning but overturned the decision regarding the extension of tax assessment deadlines. The court found the lower tribunal erred by requiring a copy of the criminal report when the tax notice itself contained sufficient objective evidence of total tax evasion to trigger the mandatory reporting obligation. Consequently, the extension of the assessment period was valid despite the late emergence of the criminal case, and the case was remanded for a new trial.