by A&P, Matteo Aicardi | 23 Mar, 2026 | Publications
Matteo Aicardi analyzes Italian Supreme Court decision no. 6799/2026 on the inheritance and gift tax exemption under Article 3(4-ter) of the TUSD. The ruling confirms a strictly formal interpretation of the control requirement, limited to legal control under Article...
by A&P, Achille Mazzanti | 21 Mar, 2026 | News - en
Aicardi & Partners advised a real estate company based in the Forlì area on the restructuring of over €4.5 million of financial exposure through a certified recovery plan under Article 56 of the Italian Insolvency Code, on a going-concern basis. The transaction...
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....
