Our in-depth analyses published in authoritative tax magazines: Sole24 Ore - Norme&Tributi Plus, Giurisprudenza Commerciale, etc. For a more in-depth analysis of the most discussed topics in tax law.
31/1/22
Sole 24 Ore - Norme&Tributi Plus - Law
Domestic obligations to declare foreign assets and EU freedom of capital movements
Giordano | Merolle
Read20/10/21
Sole 24 Ore - Norme&Tributi Plus - Law
Disputes concerning the improper use of R&D credit: the state of the art and the amnesty provided for by the Fiscal Law Decree
Vittorio Giordano, Martina Bettarini
Read11/10/21
Sole 24 Ore - Norme&Tributi Plus - Law
Capital gains on foreign securities acquired by inheritance, the opinion of the Revenue Department
Giordano | Merolle
Read18/6/21
Sole 24 Ore - Norme&Tributi Plus - Law
The stamp duty for payment cards also applies to contracts for digital payments that pursue the same aims and purposes
Giordano | Merolle
Read25/5/21
Sole 24 Ore - Norme&Tributi Plus - Law
Without detriment to the Treasury, misapplication of the reverse charge can be remitted with payment of fixed penalties
Martina Bettarini, Valentina Di Marco
Read16/4/21
Sole 24 Ore - Norme&Tributi Plus - Law
Impatriate scheme: critical remarks on the clarifications offered by the Revenue Agency on how to benefit from the scheme
Fabio Spinelli Barrile
Read31/3/21
Sole 24 Ore - Norme&Tributi Plus - Law
Frascati Manual and Research and Development Tax Credit (comment on: answer to interpello n. 188 of 17 March 2021)
Vittorio Giordano and Martina Bettarini
Read2/3/21
Sole 24 Ore - Norme&Tributi Plus - Law
Notification of payment slip (note to judgment: Rome Provincial Tax Commission no. 767/7/21 of 26 January 2021)
Gianmarco Dellabartola
Read1/2/21
Sole 24 Ore - Norme&Tributi Plus - Law
The role of the notary between tax advice obligations to reduce the tax burden and the prohibition of abuse in tax law
Andrea Merolle, Maurizio Fusco
Read26/1/21
Sole 24 Ore - Norme&Tributi Plus - Law
Time limit for offsetting undue and non-existent claims
Martina Bettarini and Fabio Spinelli Barrile
Read15/12/20
Sole 24 Ore - Norme&Tributi Plus - Law
Reverse charge and non-existent transactions
Martina Bettarini and Valentina Di Marco
Read7/12/20
Sole 24 Ore - Norme&Tributi Plus - Law
Partial non-deductibility of IMU on capital properties between 2013 and 2021
Vittorio Giordano
Read2/12/20
Sole 24 Ore - Norme&Tributi Plus - Law
The elimination of fictitious liabilities recognised in the financial statements does not generate taxable contingent assets under Article 88 of the TUIR.
Martina Bettarini
Read24/11/20
Sole 24 Ore - Norme&Tributi Plus - Law
Facilitated definition of sanctions and failure to challenge within the time limits
Daniela Zanfino
Read24/11/20
Sole 24 Ore - Norme&Tributi Plus - Law
The right to benefit from the facilitated settlement of sanctions also in the absence of an appeal within the time limits is recognised
Daniela Zanfino
Read1/7/20
Commercial law
Commercial case-law No 3/2020 - Supreme Court of Cassation case-law on VAT
Vittorio Giordano
Read23/6/20
Sole 24 Ore - Norme&Tributi Plus - Law
Doubts as to the scope of the registration obligations in the register of beneficial owners imposed on Italian and foreign trusts
Andrea Merolle, Valentina Di Marco
Read14/4/20
Sole 24 Ore - Norme&Tributi Plus - Law
Allegations of real interposition against partners of companies providing consultancy services must be made in accordance with Article 10-bis of the Taxpayer's Statute.
Andrea Merolle, Martina Bettarini
Read3/3/20
Commercial law
The case law of the Court of Cassation on VAT from 2009 to 2019
Vittorio Giordano
Read7/2/20
Sole 24 Ore - Norme&Tributi Plus - Law
The Court of Cassation extends the scope of application of Article 19 of the Convention by favouring the hermeneutical criterion of the textual data
Martina Bettarini, Daniela Zanfino
Read2/2/20
Tax Law and Process
Disputes on the non-existence of the tax credit for research and development and protection of the taxpayer
Vittorio Giordano, Martina Bettarini
Read11/9/19
Sole 24 Ore - Norme&Tributi Plus - Law
Foreign banks without a permanent establishment in Italy do not qualify as withholding agents
Giordano | Merolle
Read9/4/19
Sole 24 Ore - Norme&Tributi Plus - Law
The indication of undue tax credits in the declaration does not constitute the offence of fraudulent declaration or false declaration
Gianmarco Dellabartola
Read5/3/19
Sole 24 Ore - Norme&Tributi Plus - Law
ECJ judgments cc. Danish footnote to judgment: CJEU, Cases C-115/16, 118/16, 119/16 and 299/16
GIORDANO| MEROLLE
Read5/3/19
Sole 24 Ore - Norme&Tributi Plus - Law
Free movement of capital undermines the principle of gross taxation of interest earned by non-EU companies without a permanent establishment
Giordano | Merolle
Read12/2/19
Sole 24 Ore - Norme&Tributi Plus - Law
Deductibility of recurrent costs (note to judgment: Court of Cassation No 33572 of 28 December 2018)
Andrea Merolle
Read12/2/19
Sole 24 Ore - Norme&Tributi Plus - Law
An external ruling on the deductibility of recurring costs made in one tax year also has effects on subsequent years.
Andrea Merolle
Read7/2/19
Doubts as to the legitimacy of allocating off-balance sheet profits to shareholders following assessments settled by the investee company
Giordano | Merolle
Read7/2/19
Sole 24 Ore - Norme&Tributi Plus - Law
Reoco and possession of income (Reply to Interpretation No 18/2019)
GIORDANO| MEROLLE
Read7/2/19
Sole 24 Ore - Norme&Tributi Plus - Law
Brief reflections on the possession of the income of the so-called Reoco following answer no. 18/2019 of the Revenue Agency
Giordano | Merolle
ReadFollow us on LinkedIn
Don't miss the real-time updates
Follow us
