by A&P | 21 May, 2026 | News - en
Aicardi & Partners advised Selvi Srl, acting as financial advisor, in the submission of a bankruptcy arrangement proposal under Article 124 of the Italian Bankruptcy Law in relation to the Sant’Elia S.p.A. insolvency proceedings. The transaction enabled the...
by A&P, Paolo Azzolini | 21 May, 2026 | News - en
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 a merger by incorporation and the simultaneous transformation into a joint-stock company, thus creating NEXXTA S.p.A.....
by A&P, Matteo Aicardi | 21 May, 2026 | Publications
Italian Supreme Court order no. 13128/2026 clarifies that the late receipt of a certificate issued by the foreign tax authority does not preclude the withholding tax exemption on EU dividends under Article 27-bis of Presidential Decree no. 600/1973, provided that the...
by A&P, Fabrizio Ricci | 21 May, 2026 | Publications
Italian Supreme Court order no. 3728/2026 addresses the abuse of the corporate veil, confirming the broad scope of Article 37(3) of Presidential Decree no. 600/1973, which encompasses both fictitious and genuine interposition. The decision also reiterates the central...
by A&P | 21 May, 2026 | Publications
In case T-233/25, the General Court of the European Union clarifies that the right to reduce the VAT taxable amount under Article 90(1) of Directive 2006/112/EC, and consequently to issue a credit note, remains with the person liable for the VAT arising from the...
