by A&P, Matteo Aicardi, Fabrizio Ricci | 8 Jun, 2026 | Publications
A contribution published in Rivista delle Operazioni Straordinarie no. 5/2026 examines the treatment of tax-suspended reserves in corporate reorganisations, with particular focus on potential abuse-of-law issues. Failure to reconstitute the reserve may be regarded as...
by A&P, Paolo Azzolini | 29 May, 2026 | News - en
Aicardi & Partners advised the sellers of the target companies on the financial and tax aspects of the transaction that led to the creation of Vivaldi Group, a new platform operating in the distribution of ingredients and semi-finished products for the bakery,...
by A&P, Fabrizio Ricci | 28 May, 2026 | No Catgory
Decision no. 50/1/2026 of the Bergamo First-Instance Tax Court addresses the application of the general anti-abuse rule to share contributions carried out under the controlled realisation regime pursuant to Article 177(2) of the TUIR. The ruling raises critical issues...
by A&P, Matteo Aicardi, Fabrizio Ricci | 28 May, 2026 | Publications
A contribution published in IPSOA Quotidiano examines Italian Revenue Agency Ruling No. 90/2026, which for the first time addresses the tax treatment of profit distributions made on a basis that is disproportionate to shareholders’ equity interests. According to...
by A&P, Piero Aicardi, Maria Edvige Chiari, Achille Mazzanti | 22 May, 2026 | Publications
Aicardi & Partners contributed to the third edition of the book “The Role of the Expert in Negotiated Crisis Composition Proceedings”, published by G. Giappichelli Editore, with two chapters focused on the operational aspects of negotiated crisis composition...
