News, events and publications
News & Events
Aicardi & Partners financial advisor in a bankruptcy arrangement under Article 124 of the Italian Bankruptcy Law
Aicardi & Partners advised Selvi Srl, acting as financial advisor, in the submission of a bankruptcy arrangement proposal under Article...
Read More
Comments on Draft Interpretive Document No. 9 of the OIC (Organismo Italiano di Contabilità)
Aicardi & Partners took part in the public consultation launched by the Organismo Italiano di Contabilità (OIC) by submitting its...
Read More
Aicardi & Partners together with C-Oralia and D-Entity in the merger by incorporation into Nexxta S.p.A.
D-Entity S.r.l. and C-Oralia S.r.l., two leading companies in the Italian dental technology sector, have launched their expansion project through...
Read More
Creditworthiness and restructuring tools under the Italian Insolvency Code
On April 30, 2026, an event was held in Bologna focusing on the role of creditworthiness in restructuring processes and...
Read More
Advisors to Gevorkyan on the acquisition of Sinteris Industria Prodotti Sinterizzati
Gevorkyan has acquired Sinteris Industria Prodotti Sinterizzati through a pre-pack sale under Article 22 of the Italian Insolvency Code, within...
Read More
Master “Business Crisis”: an operational focus on the tools of the Italian Insolvency Code
The professionals of Aicardi & Partners are also taking part in the second edition of the Master’s program “Business Crisis,”...
Read More
Real Estate | Debt restructuring through a certified recovery plan under Article 56 of the Italian Insolvency Code
Aicardi & Partners advised a real estate company based in the Forlì area on the restructuring of over €4.5 million...
Read More
Aicardi & Partners in the negotiated restructuring of a leading Emilia-Romagna-based retail company (GDO)
The negotiated crisis composition procedure of an Emilia-Romagna-based company operating in the large-scale retail (GDO) sector has been successfully completed,...
Read More
Aicardi & Partners advised on the acquisition of 2G
Aicardi & Partners acted as accounting and tax advisor to Unigrains Italia and the other shareholders of Gruppo Vivaldi in...
Read More
Business continuity and liability: Piero Aicardi speaker at the APRI National Conference
Piero Aicardi took part as a speaker at the APRI National Conference focused on business continuity and liability in restructuring...
Read More
Tax settlement confirmed within liquidation-based composition with creditors proceedings
Aicardi & Partners successfully completed a tax settlement under Article 88 of the Italian Insolvency Code within liquidation-based composition proceedings...
Read More
Aicardi & Partners advisor fiscale nella cessione di People Design a Koinos Capital
Aicardi & Partners advised the sellers of People Design on the tax aspects of the transaction through which Koinos Capital,...
Read More
Aicardi & Partners together with Nexxta S.p.A. in the acquisition of a controlling interest in Mignani Odontotecnica
Nexxta S.p.A., a leading company in the Italian dental technology sector, continues its growth strategy by acquiring a controlling interest...
Read More
Publications
Third edition of the book “The Role of the Expert in Negotiated Crisis Composition Proceedings”
Aicardi & Partners contributed to the third edition of the book “The Role of the Expert in Negotiated Crisis Composition...
Read More
Abuse of the corporate veil: burden of proof and scope of anti-avoidance measures
Italian Supreme Court order no. 3728/2026 addresses the abuse of the corporate veil, confirming the broad scope of Article 37(3)...
Read More
Corporate tax residency: the Italian Supreme Court reaffirms the centrality of the place of effective management
With order no. 3591/2026, the Italian Supreme Court reaffirms, in the context of corporate tax residency (so-called esterovestizione), that the...
Read More
Debt discharge gains: tax neutrality where offset by tax losses
The Italian Supreme Court confirms that, pursuant to Article 88(4-ter) of the TUIR, debt discharge gains do not contribute to...
Read More
PEX regime and the business activity requirement: the Italian Supreme Court narrows the scope for development companies
The Italian Supreme Court, in decision no. 6732/2026, narrows the scope of the PEX regime with respect to the business...
Read More
Transfer of shareholdings under the controlled realisation regime: differentiated share premiums in the presence of “misaligned” tax bases
In ruling no. 91/2026, the Agenzia delle Entrate (Italian Revenue Agency) confirms the possibility of applying differentiated share premiums in...
Read More
No gift tax exemption where the usufructuary retains voting rights on profit distributions
With twin decisions no. 6614/2026 and no. 6616/2026, the Italian Supreme Court denies the inheritance and gift tax exemption in...
Read More
Transfer of Equity Interests and Control Requirements
Matteo Aicardi analyzes Italian Supreme Court decision no. 6799/2026 on the inheritance and gift tax exemption under Article 3(4-ter) of...
Read More
Cross-border interest and royalties: a substance-over-form approach to withholding tax exemption
In case C-828/24, the Court of Justice of the European Union confirms that the withholding tax exemption on cross-border interest...
Read More
Tax-favoured conversion into a simple partnership at risk of abuse if followed by a real estate disposal
The recent reopening of the tax-favoured conversion regime into a simple partnership provides a significant opportunity to extract real estate...
Read More
