Italian Supreme Court dismisses tax appeal due to failure to request ruling within 40 days.

The Italian Supreme Court declared the cassation appeal against a tax court judgment extinguished because the taxpayer failed to request a ruling within the statutory 40-day period. The taxpayer, Mauro Rotondo, had not responded to the Attorney General's proposal for judgment definition, while the tax authority argued the silence constituted a waiver of rights. The court ruled that under Article 380-bis of the Civil Procedure Code, the appeal is deemed renounced, leading to the extinction of the proceedings and an order for the taxpayer to pay the associated costs.