by A&P, Giulia Geminiani, Matteo Aicardi | 8 May, 2026 | Publications
Article 3 of Decree-Law no. 38/2026 introduces a specific tax regime for negative goodwill recognised by IAS adopters in business transfer transactions. The amount recognised in the income statement is included in the IRES and IRAP tax base in five equal annual...
by A&P, Matteo Aicardi | 7 May, 2026 | Publications
Italian Supreme Court decisions nos. 7692/2026, 7694/2026 and 8714/2026 address corporate tax residency issues with specific reference to the VAT place-of-supply rules applicable to B2B services. The Court clarifies that identifying the centre of management or the...
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...
