by A&P, Fabrizio Ricci | 30 Jul, 2026 | Publications
Italian Supreme Court Order No. 23218/2026 provides an opportunity to examine the tax treatment of liabilities assumed as part of a business acquisition and subsequently written off, and, more broadly, the circumstances in which the extinguishment of a liability gives...
by A&P, Fabrizio Ricci | 24 Jul, 2026 | Publications
The draft corrective decree implementing the Italian tax reform, known as the “Omnibus Decree”, introduces changes to the rules governing share contributions under the controlled realisation regime where the transaction results in a tax loss, i.e. where the increase...
by A&P | 9 Jul, 2026 | News - en
In the IUSPod Key Talks podcast by La Scala Società tra Avvocati, Achille Mazzanti and Luca Scaccaglia discuss the key innovations introduced by the Ministerial Decree of 23 April 2026 on negotiated crisis composition proceedings. The episode explores the new approach...
by A&P, Matteo Aicardi | 9 Jul, 2026 | Publications
Decision no. 1434/2026 of the Milan First-Instance Tax Court addresses the low-tax jurisdiction requirement for the participation exemption in relation to a capital gain realised upon the liquidation of a foreign subsidiary. The court held that the criteria set out in...
by A&P, Filippo Forlani | 2 Jul, 2026 | Events, News - en
Filippo Forlani, Partner at Aicardi & Partners, participated as a speaker at the conference “Human and Technological Capital: The Future of Professional Firms”, organised by the Professional Firms and Digital Innovation Observatory of the Politecnico...
