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...
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...
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...
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...
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...