Italian Supreme Court issues rulings on administrative discretion and inheritance

The Italian Court of Cassation has issued several significant rulings addressing administrative law and inheritance matters. In a case involving Norcia, the Court rejected a €660,000 compensation claim from an entrepreneur seeking damages for the denied relocation of his business following earthquake damage. The ruling established that the decision to deny relocation falls under the discretionary power of local and regional administrations, meaning such choices are not strictly bound by technical criteria.

In matters of inheritance, the Court ruled that funds provided by a parent to a child for specific purchases, such as a home for a wedding or a vehicle, cannot be automatically dismissed during estate division simply because they lacked formal legal documentation. While the lack of a public deed prevents these from being classified as formal donations, the Court ordered a reassessment to determine if they constitute 'indirect liberalities' (liberalità indirette), which must be accounted for in the division of assets.

Additionally, the Court addressed procedural errors in legal representation, clarifying that a defect in a power of attorney may render certain defense filings inadmissible but does not automatically nullify a final judgment on the merits of a tax dispute.