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, 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...
by A&P, Matteo Aicardi, Fabrizio Ricci | 17 Oct, 2025 | Publications
A contribution published in il fisco – Wolters Kluwer no. 41/2025 examines some of the key issues still surrounding tax-suspended reserves, with particular focus on the possible existence of an ordering rule governing their utilisation and the impact of...
by A&P, Matteo Aicardi, Fabrizio Ricci | 22 Sep, 2025 | Publications
A contribution published in il fisco – Wolters Kluwer no. 37/2025 examines the corporate, accounting and tax implications of an accounting-negative demerger through spin-off. The analysis addresses a transaction of growing practical relevance, highlighting...
by A&P, Paolo Azzolini, Piero Aicardi, Matteo Aicardi, Nicolò Aicardi | 11 Jun, 2024 | News - en
Aicardi & Partners advised the selling shareholders on the financial and tax aspects of the transaction through which Zucchetti acquired a controlling stake in Gruppo Ranocchi, further strengthening its position in the software solutions market for professionals...
