While waiting for the case to be regulated by the legislator in the context of the tax delegation, with ordinance no. 1603 of 16 January 2024, the Court of Cassation returned to dealing with the taxation of the transfer of works of art, reiterating that, in the event that the activity is carried out habitually, with characteristics of stability and regularity and which continues for an appreciable period of time, although not necessarily with rigorous continuity, there is an income that can be classified as business income.
