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Creditworthiness and restructuring tools under the Italian Insolvency Code

Creditworthiness and restructuring tools under the Italian Insolvency Code

by A&P, Achille Mazzanti | 30 Apr, 2026 | Events

On April 30, 2026, an event was held in Bologna focusing on the role of creditworthiness in restructuring processes and in the relationship between companies and the banking system. Partner Achille Mazzanti took part as moderator of the closing roundtable on the early...
Contributions for future capital increases: limits on anti-avoidance recharacterisation

Contributions for future capital increases: limits on anti-avoidance recharacterisation

by A&P, Fabrizio Ricci | 30 Apr, 2026 | Publications

Italian Supreme Court decision no. 8255/2026 addresses the potential recharacterisation of contributions for future capital increases as intragroup loans for the purposes of applying the abuse-of-law doctrine. The ruling raises significant concerns regarding the tax...
Advisors to Gevorkyan on the acquisition of Sinteris Industria Prodotti Sinterizzati

Advisors to Gevorkyan on the acquisition of Sinteris Industria Prodotti Sinterizzati

by A&P, Maria Edvige Chiari, Francesco Carlo Vancini | 23 Apr, 2026 | News - en

Gevorkyan has acquired Sinteris Industria Prodotti Sinterizzati through a pre-pack sale under Article 22 of the Italian Insolvency Code, within a negotiated crisis composition procedure. The transaction highlights the effectiveness of an integrated legal and financial...
Debt discharge gains: tax neutrality where offset by tax losses

Debt discharge gains: tax neutrality where offset by tax losses

by A&P, Alice Mantovan, Fabrizio Ricci | 16 Apr, 2026 | Publications

The Italian Supreme Court confirms that, pursuant to Article 88(4-ter) of the TUIR, debt discharge gains do not contribute to taxable income where fully offset by tax losses, including carryforwards, within the framework of restructuring agreements under Article...
Master “Business Crisis”: an operational focus on the tools of the Italian Insolvency Code

Master “Business Crisis”: an operational focus on the tools of the Italian Insolvency Code

by A&P, Maria Edvige Chiari, Achille Mazzanti, Nicolò Aicardi, Francesco Carlo Vancini | 15 Apr, 2026 | Events, training

The professionals of Aicardi & Partners are also taking part in the second edition of the Master’s program “Business Crisis,” promoted by La Scala Formazione and Euroconference, building on their contribution to the previous edition. Their sessions address key...
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Articoli recenti

  • Negotiated crisis composition: the new ministerial decree reshapes the restructuring plan
  • PEX capital gains: the ETR test for pre-ATAD tax years
  • Human and technological capital: Filippo Forlani speaks at the Politecnico di Milano Professional Firms Observatory conference
  • Source-state taxation of loss-making non-resident taxpayers
  • Interest expense, business purpose and economic reasonableness: the Italian Supreme Court requires a quantitative and comparative assessment by the tax authority

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ABOUT

Who we are

The firm

Areas of practice

News

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Contact us

Bologna:

Via Dante, 26 – 40125 Bologna

Tel. +39 051 349627
+39 051 342674
Fax. +39 051 391564
posta@aicardiepartners.it

Milan:

Piazza Del Liberty, 8 – 20121 Milan

Tel. +39 02 86998023

Fax. +39 02 86915457

posta@aicardiepartners.it

Rimini:

Via Soardi, 5 –  47921 Rimini
Tel. +39 051 349627

Fax. +39 051 342674

posta@aicardiepartners.it

Privacy Policy | Cookie Policy

V.A.T. 03744881206

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