by A&P, Matteo Aicardi | 9 Apr, 2026 | Publications
The Italian Supreme Court, in decision no. 6732/2026, narrows the scope of the PEX regime with respect to the business activity requirement. In particular, the Court excludes that activities typical of the early stages of real estate development – such as asset...
by A&P, Fabrizio Ricci | 8 Apr, 2026 | Publications
In ruling no. 91/2026, the Agenzia delle Entrate (Italian Revenue Agency) confirms the possibility of applying differentiated share premiums in share-for-share contributions under the controlled realisation regime, where shareholders have non-homogeneous tax bases....
by A&P, Fabrizio Ricci | 2 Apr, 2026 | Publications
With twin decisions no. 6614/2026 and no. 6616/2026, the Italian Supreme Court denies the inheritance and gift tax exemption in a transaction involving the transfer of bare ownership of the entire share capital of an S.r.l. to the donor’s children, where the...
by A&P, Matteo Aicardi | 23 Mar, 2026 | Publications
Matteo Aicardi analyzes Italian Supreme Court decision no. 6799/2026 on the inheritance and gift tax exemption under Article 3(4-ter) of the TUSD. The ruling confirms a strictly formal interpretation of the control requirement, limited to legal control under Article...
by A&P, Achille Mazzanti | 21 Mar, 2026 | News - en
Aicardi & Partners advised a real estate company based in the Forlì area on the restructuring of over €4.5 million of financial exposure through a certified recovery plan under Article 56 of the Italian Insolvency Code, on a going-concern basis. The transaction...
