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...
