by A&P, Fabrizio Ricci | 28 May, 2026 | No Catgory
Decision no. 50/1/2026 of the Bergamo First-Instance Tax Court addresses the application of the general anti-abuse rule to share contributions carried out under the controlled realisation regime pursuant to Article 177(2) of the TUIR. The ruling raises critical issues...
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...
