Benedetto Croce’s essay Antistoricismo (1930) represents the focus of this paper. It will be argued that, through its reading, both Gramsci’s assessment of Croce and his analysis of Fascism develop together in the course of 1931 and culminate in 1932 with the notes on Fascism as a “passive revolution” and on Croce as a “theorist” of passive revolution. At last, this paper shows that the theory of translatability of languages is developed by Gramsci in response to the attack moved by Croce to Marxism. Hence, the theory of translatability can be considered as the core of Gramsci’s “philosophy of praxis” and the theory of “anti-passive revolution”.