by A&P, Fabrizio Ricci | 10 Jun, 2026 | Publications
Italian Revenue Agency Ruling No. 109/2026 clarifies that, for the purposes of the inheritance and gift tax exemption, shareholdings transferred mortis causa and held jointly by the heirs cannot be combined with interests already owned individually by them in order to...
by A&P, Achille Mazzanti | 10 Jun, 2026 | Publications
A contribution published in Bilancio, vigilanza e controlli no. 5/2026 examines the timing for the approval of financial statements in distressed companies, focusing on the relationship between statutory deadlines, the going concern assumption and the quality of...
by A&P, Matteo Aicardi, Fabrizio Ricci | 8 Jun, 2026 | Publications
A contribution published in Rivista delle Operazioni Straordinarie no. 5/2026 examines the treatment of tax-suspended reserves in corporate reorganisations, with particular focus on potential abuse-of-law issues. Failure to reconstitute the reserve may be regarded as...
by A&P, Matteo Aicardi, Fabrizio Ricci | 28 May, 2026 | Publications
A contribution published in IPSOA Quotidiano examines Italian Revenue Agency Ruling No. 90/2026, which for the first time addresses the tax treatment of profit distributions made on a basis that is disproportionate to shareholders’ equity interests. According to...
by A&P, Piero Aicardi, Maria Edvige Chiari, Achille Mazzanti | 22 May, 2026 | Publications
Aicardi & Partners contributed to the third edition of the book “The Role of the Expert in Negotiated Crisis Composition Proceedings”, published by G. Giappichelli Editore, with two chapters focused on the operational aspects of negotiated crisis composition...
by A&P, Matteo Aicardi | 21 May, 2026 | Publications
Italian Supreme Court order no. 13128/2026 clarifies that the late receipt of a certificate issued by the foreign tax authority does not preclude the withholding tax exemption on EU dividends under Article 27-bis of Presidential Decree no. 600/1973, provided that the...
