by A&P, Achille Mazzanti | 21 Mar, 2026 | News - en
The negotiated crisis composition procedure of an Emilia-Romagna-based company operating in the large-scale retail (GDO) sector has been successfully completed, resulting in the restructuring of over €12 million of debt pursuant to Article 23 of the Italian Insolvency...
by A&P, Fabrizio Ricci | 19 Mar, 2026 | Publications
In case C-828/24, the Court of Justice of the European Union confirms that the withholding tax exemption on cross-border interest and royalties under the Interest and Royalties Directive must be assessed on a substantive rather than procedural basis. Accordingly, the...
by A&P, Fabrizio Ricci, Valentina Sanchi | 5 Mar, 2026 | No Catgory
The General Court of the European Union holds that the right to deduct VAT must be exercised in the period in which it arises, even if the invoice is received in the following year, provided that it is obtained before the deadline for filing the annual VAT return....
by A&P, Matteo Aicardi, Fabrizio Ricci | 3 Mar, 2026 | Publications
The recent reopening of the tax-favoured conversion regime into a simple partnership provides a significant opportunity to extract real estate assets no longer instrumental to the business at more favourable tax conditions. However, where the transaction is followed...
by A&P, Paolo Azzolini, Mattia Vincenzi | 29 Dec, 2025 | News - en
Aicardi & Partners acted as accounting and tax advisor to Unigrains Italia and the other shareholders of Gruppo Vivaldi in the acquisition of the business unit owned by 2G. The transaction, representing the eighth acquisition completed by Gruppo Vivaldi since its...
