by A&P, Fabrizio Ricci | 10 Jun, 2026 | Publications
Italian Revenue Agency Ruling No. 109/2026 clarifies that, for the purposes of the inheritance and gift tax exemption, shareholdings transferred mortis causa and held jointly by the heirs cannot be combined with interests already owned individually by them in order to...
by A&P, Achille Mazzanti | 10 Jun, 2026 | Publications
A contribution published in Bilancio, vigilanza e controlli no. 5/2026 examines the timing for the approval of financial statements in distressed companies, focusing on the relationship between statutory deadlines, the going concern assumption and the quality of...
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...
