by A&P, Fabrizio Ricci | 14 May, 2026 | Publications
The Italian Supreme Court addresses the requirements for the application of the participation exemption under Article 87 of the TUIR, with particular reference to the classification of the shareholding as a financial fixed asset in the first financial statements...
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, 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, Fabrizio Ricci | 8 Apr, 2026 | Publications
In ruling no. 91/2026, the Agenzia delle Entrate (Italian Revenue Agency) confirms the possibility of applying differentiated share premiums in share-for-share contributions under the controlled realisation regime, where shareholders have non-homogeneous tax bases....
by A&P, Fabrizio Ricci | 2 Apr, 2026 | Publications
With twin decisions no. 6614/2026 and no. 6616/2026, the Italian Supreme Court denies the inheritance and gift tax exemption in a transaction involving the transfer of bare ownership of the entire share capital of an S.r.l. to the donor’s children, where the...
