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, 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...
