Italian Supreme Court rules on tax profit presumption and traffic‑fine penalty calculations

The Italian Court of Cassation issued two separate rulings. One decision clarified the burden of proof for shareholders of a small limited‑liability company when tax authorities presume distribution of extra‑registered profits. The Court stated that shareholders must provide concrete evidence showing that the excess revenues were retained, reinvested, or received by others, not merely that they were unrelated to management.

In another case, the Court upheld the legality of applying the additional 10 % semi‑annual surcharge under law 689/1981 to unpaid traffic‑violation fines. It confirmed that such surcharges constitute an additional sanction and may be included in enforcement notices, aligning with recent jurisprudence.