Live News
- Public Consultations on the EU’s next long-term budget (MFF)
- Administrative cooperation in taxation – Council adopts DAC9
- Adoption of the VAT in the Digital Age package
- EUCDM 7.0 Release: Enhancing Customs Data Efficiency Across the EU
- Commission Implementing Regulation as regards the conditions and procedures related to the status of authorised CBAM declarant
News & Updates
by Valente Associati GEB Partners & Crowe Valente
- News (212)
Easter 2025
Happy Easter from all of us at Valente Associati GEB PartnersToday, we took a moment to pause and ce...
Italy: Renewed focus on tariffs and transfer pricing interplay after Trump measures
Multinational groups may need to reassess their strategies in the wake of the US president’s sweep...
Italian Revenue Agency publishes guidelines for adoption of a tax control framework
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente explain the fra...
La Repubblica: When everything changes, the key is to anticipate.
Today in La Repubblica, Piergiorgio Valente discusses the evolution of the workplace, shaped by the ...
Italy: Transfer pricing legislation not applicable to domestic intercompany transactions
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente analyze a recen...
Le Fonti Awards 2024: WINNERS!
Our Firm Awarded as Professional Firm of the Year in International Dispute Resolution at the LE FONT...
Piergiorgio Valente appointed President of the CFE
23 Settembre, 2024
...
ITR EMEA Tax Awards 2024: WINNERS!
We are proud to announce that Valente Associati GEB Partners / Crowe Valente has been recognized f...
Italy: The selection of the ‘best’ transfer pricing method
Federico Vincenti and Carola Valente analyzes a recent ruling by the Italian Supreme Court, publishe...
Three Nominations for the 2024 ITR Awards!
Crowe Valente/Valente Associati GEB Partners Awards Nomination
...
Global Tax Controversy – GTC Conference 2023 in Zurich
Global Tax Controversy – GTC Conference 2023 is currently underway in Zurich.
Topics to b...
2023 GTAP Declaration, Tokyo
On 31 October 2023, the 2023 GTAP Declaration was signed in Tokyo in the presence of Prof. Piergiorg...
Valente Associati GEB Partners / Crowe Valente named “Transfer Pricing Firm of the Year”
We are delighted and deeply honored by this recognition:Valente Associati GEB Partners / Crowe Valen...
2023 GTAP Declaration, Helsinki
On 21 September 2023, the 2023 GTAP Declaration was signed in Helsinki in the presence of Prof. Pier...
Awared by ITR World Tax!
We are very proud to announce that Valente Associati GEB Partners and Crowe Valente have been awarde...
Valente Associati GEB Partners and Crowe Valente have been shortlisted in ITR Emea Tax Awards 2023.
We are pleased to refer that we have been shortlisted in ITR Emea Tax Awards 2023.
Here the full lis...
Crowe Global names Kamel Abouchacra as CEO-Elect
Crowe Global is delighted to announce that Kamel Abouchacra, Regional Executive Director of EME...
CUDIC 2022: CALEB University HOLDS 2ND INTERNATIONAL CONFERENCE OCTOBER 25-27 2022
Caleb University Imota Lagos, Nigeria, the first Private University in Lagos State has announced the...
Piergiorgio Valente named Professional of the Year Tax Restructuring
Legalcommunity recognizes the outstanding achievements of top professionals as well as Law Firms wit...
ITR World Tax – The Comprehensive Guide to the World’s Leading Tax Firms
Congratulations on being recognised as one of the leading Tax firms in World Tax 2022.
Our Audienc...
International Tax Review: Crowe Valente Proudly the 18th most read article of 2021!
2021: Top 50 most-read ITR Expert Analysis articles
The main themes that emerged from the most-read ...
Crowe Valente is Well Represented at the Board of Crowe Global Network with Our Partner Filipa Correia!
We are delighted to announce that our Partner at Crowe Valente – Filipa Correia will join the ...
Italy Releases Circular on TP Documentation Rules
The Italian Revenue Agency published a circular aimed at providing clarifications on the subject of ...
Piergiorgio Valente appointed as the Honorary Consul of Estonia in Milan, Italy
Milan, Italy – November 10, 2021 – We are pleased to announce that Piergiorgio Valente, Partner ...
Italy Amends Regulation of Advance Rulings
The 2021 Budget Law introduced significant innovations regarding advance rulings (including advance ...
Italy Publishes Updated 2020 Transfer Pricing Documentation Guidance
On November 23 2020, the Italian Revenue Agency published a provision by which it amended the Italia...
Piergiorgio Valente Re-elected as President of the CFE Executive Board for 2021 – 2022 – CFE Tax Advisers Europe
CFE Tax Advisers Europe is pleased to announce that a new Executive Board for the period of 2021-202...
Piergiorgio Valente named as Tax Controversy Leader in World Tax’s dedicated Leaders series
Piergiorgio Valente of Valente Associati GEB Partners/ Crowe Valente – Italy named as Tax Cont...
Mutual Agreement Procedure Rules Transposed into Italian Law
With Legislative Decree No. 49/2020 published on June 10 2020, the Italian legislator approved the d...
COVID19: The Challenges for International Taxation
Introduction
Except for the unprecedented health crisis, the COVID-19 spread has generated the bigge...
Italien: Steuervorbescheid für Neuinvestitionen – Mehr Rechtssicherheit bei Investitionen
Mit Gesetzesdekret Nr. 147/2015 sollen Investitionen in Italien gefördert werden. Dafür erhalten U...
Antonella Della Rovere Joins IWBank’s Board of Directors
Milan, Italy – April 20, 2020 – IWBank today announced that Antonella Della Rovere, partner of C...
In Memoriam of Giuseppe Barranco Di Valdivieso
It is with deep sadness that the CFE Tax Advisers Europe Executive Board Members and CFE Office Team...
Prof. Paolo Centore
I am deeply touched by the death of Professor Paolo Centore. He was a very good friend and a devoted...
The Data Economy: On Evaluation and Taxation
While data-centred business models are claiming an ever-growing share of worldwide revenue, regulato...
Italy Clarifies Key Transfer Pricing Tenants
During Telefisco 2019, Italy’s annual tax conference, Italy’s tax authority clarified several tr...
International Tax Dispute Resolution: New EU Rules
Geotaxation and the Digital: Janus in the Mirror
Geopolitics has been defined as ‘great power competition over access to strategic locations and na...
Competitive Taxation and Tax Competition: The Winner Takes it All?
The Debate
What makes a tax system competitive?
How can countries multiply the competitiveness of th...
Resolving Cross-Border Tax Disputes: Developments in the EU and Around the Globe
Cross-border dispute resolution mechanisms have been evolving rapidly in recent years.
The importanc...
Do the EU’s Open Internet Regulation And Proposed Digital Services Tax Threaten the Digital Single Market?
The EU’s digital single market serves as the framework for its efforts to exploit digital opportun...
McDonald’s Fiscal State Aid Clearance: Questions Still Pending
Following three years of investigation, McDonald’s has been cleared from the charge that it receiv...
Italian Tax Agency Clarifies Transfer Pricing Adjustments and VAT
The case in the tax ruling referred to transfer pricing adjustments made to permit the applicant ent...
Digitalization. Making the Best out of International Taxation’s Disrupters
International taxation is undergoing the most tremendous overhaul of the last 100 years. New standar...
Bitcoin and Virtual Currencies Are Real: Are Regulators Still Virtual?
It is already ten years that the bitcoin is on the market; and twenty years from the primary concept...
“The Ulaanbaatar Declaration”: Global Tax Advisers Platform Signs Declaration Setting Out Key Priorities in International Taxation
On 12 September 2018, the Global Tax Advisers Platform (“GTAP”) issued the Ulaanbaatar Declarati...
Mandatory Electronic Invoicing: Are You Ready?
The Italian Revenue Agency has provided clarifications and practical guidance on the issuance, recei...
Au fil des années, la CFE est devenue un interlocuteur privilégié au sein des institutions européennes
L’IEC est membre d’un certain nombre d’organisations internationales qui lui perme...
Transfer Pricing and Double Taxation: Italy’s Downward Adjustment Procedure
Published in: TP Week – 6 June 2018
The new rules (regulation – Provvedimento 108954/201...
Italy Refines Transfer Pricing Methodology
Published in: TP Week – 24 May 2018
On May 14 2018, the Italian Ministry of Economy and Financ...
Crowe Valente / Valente Associati GEB Partners awarded BEST EUROPEAN TAX POLICY FIRM of the YEAR at ITR – European Tax Awards 2018
We are pleased to share with you that we have been awarded
Best European Tax Policy Firm of the Year...
Valente Associati GEB Partners / Crowe Valente shortlisted for European Tax Awards 2018
We are pleased to inform you that Valente Associati GEB Partners / Crowe Valente has been shortliste...
Valente Associati GEB Partners “Best Criminal Tax Team in Italy”
Valente Associati GEB Partners is pleased to inform you that the Firm’s Criminal Tax Team, headed ...
Valente Associati GEB Partners – TIER 1 World Transfer Pricing Ranking 2018
For the full ranking list, cf. (http://www.worldtransferpricing.com/Italy/).
Download…...
Valente Associati GEB Partners – TIER 2 World Tax Ranking 2018
For the full ranking list, cf. (http://www.itrworldtax.com/firms/valente-associati-geb-partners/vala...
Valente Associati GEB Partners – Studio Legale dell’Anno Fiscalità Internazionale (Law Firm of the Year: International Tax)
For the constant and considerable increase of our international client base, significant R&D inv...
Fiscal State Aid: What Conclusions May Be Drawn From The EU’s Reservations
Tax evasion has remained in the top of the “heatedly-debated-issues” charts for several years an...
Valente Associati GEB Partners “Italy Transfer Pricing Firm of the Year” by International Tax Review
Dear All,
We are pleased to inform you that Valente Associati GEB Partners has been awarded
Italy T...
Italy: Changes to the TP Framework
On April 24 2017, a new law decree (N. 50/2017) introduced changes to the Italian transfer pricing f...
G7 Priorities in Taxation
Published in: INTERTAX – Volume 45, Issue 8 & 9
The international tax framework is being ...
Tax Uncertainty Is a Certain Global Risk
In March 2017, the OECD and the IMF published a report on tax uncertainty (Report) confirming that ...
Latest Developments on Country-by-Country Reporting
Published in: IAFEI Quarterly 36th Issue, April 2017
The Decree of the Italian Ministry of Economy a...
Italian Tax Authorities Action Against Fictitious Corporate Tax Residence
Published in: Intertax 45.4
Fictitious corporate tax residence is a primary concern for States, in v...
Valente Associati GEB Partners named Firm of the Year Tax Litigation by Legalcommunity Tax Awards 2017
Legalcommunity recognizes the outstanding achievements of top professionals as well as Law Firms wit...
Country-by-Country Reporting Finally Arrives in Italy
Published in: TPWeek
In February 2017, the Italian Ministry for Finance issued the long-awaited mini...
BEPS Action 15: Release of Multilateral Instrument
Published in: Journal – Intertax (Issue 45.3)
The release of the Multilateral Instrument con...
Valente Associati GEB Partners is once again shortlisted for Legalcommunity Tax Awards 2017
Legalcommunity prominent publisher recognizes the outstanding achievements of top professionals as w...
Tax Intermediaries Disincentives: Discrimination on the Basis of Profession?
On 16 February 2017 the Public Consultation on the proposed introduction of rules at EU level to di...
Automatic Information Exchange Comes to Italy
Published in: TP Week
In December 2016, the Italian Council of Ministers presented to Parliament the...
BEPS and Emerging Economies. How Global Is the BEPS Project?
Published in: IAFEI Quarterly 35th Issue
The international tax system is undergoing complete renovat...
Tax Rulings and Advance Pricing Agreements in Italy
Published in: Tax Notes Int’l, Jan 30 2017
Tax rulings and advance pricing agreements are maki...
Changing the Italian Tax System
Italy has embarked upon the challenging task of redesigning its tax system. The Act of late November...
Fair and Efficient Taxation in the EU. Convergence is Needed
A global silver alert for fair and efficient tax systems is active already for a couple of years.
Th...
Exclusion of IRAP for Some Categories of Professionals
Il tributo è invece dovuto per le altre eventuali attività svolte con una struttura organizzativa
...
Transfer Pricing Documentation and Tax Audit
La tematica della documentazione sui prezzi di trasferimento è divenuta rilevante in Italia a parti...
When the Fiscal Year Ends Before Year-End
La mancanza di un «undicesimo mese» rende incerto l’obbligo di versamento della seconda rata
Dow...
Transfer Pricing and Business Restructuring
L’OCSE in data 4 luglio 2016 ha pubblicato un documento for public review “Conforming Amendments...
IRAP – Withholding Tax – Farmers
Possibile considerare l’aumento al 4,75% dell’aliquota per il calcolo del rendimento nozionale
D...
Communitarian Tax Base in Two Steps
Approccio in due distinte fasi per la base imponibile comunitaria: nella prima fase, l’accordo tra...
Article 2481-ter of the Italian Civil Code – Some Clarifications
Numerosi i profili lasciati privi di qualsiasi indicazione dal legislatore in relazione all’esecuz...
Tax Planning in the BEPS Era
Gli sviluppi registratisi a livello OCSE e comunitario in tema di contrasto all’elusione fiscale h...
Residence of Individuals Under Italian, International and EU Laws
Under Italian legislation, the tax residence of individuals is regulated by Article 2 of the TUIR (i...
Legal Decision on IRAP
Irrilevanti anche i compensi erogati a terzi non inseriti nella struttura del professionista se le p...
New Relationship Taxpayer – Tax Authorities: Tax Cooperative Compliance and Tax Control Framework
Si è svolto a Milano il VI Forum Tax, incontro promosso da Wolters Kluwer con l’Agenzia delle Ent...
Further Insights Regarding IRAP
Secondo l’Amministrazione finanziaria, ambito applicativo della norma certo anche prima della sent...
Recent Supreme Court’s Decisions: Clarification Regarding Article 2467 §1 of the Italian Civil Code
Secondo la ricostruzione che tende ad affermarsi i presupposti indicati dall’art. 2467 comma 2 c.c...
Decision No. 1600/2016 – Cagliari’s Court – Rules on Company’s Appraisal
Possibile, tuttavia, configurare la responsabilità per danni del perito.…...
VAT and Bankruptcy – Some Notes
La registrazione obbliga al pagamento dell’IVA e concorre a dimostrare la veridicità della fattur...
Piergiorgio Valente Leading the Confédération Fiscale Européenne
Un Italiano alla guida della Confédération Fiscale Européenne (CFE), l’associazione internazion...
European organisation of tax advisers (CFE) elects new President
CFE General Assembly elects Piergiorgio Valente as President and elects new Executive Board
On 23 Se...
Doctors and IRAP
Deve essere verificato se il cespite è indispensabile, o meno, per l’esercizio dell’attività.
...
Supreme Court Decision 17566/2016 on IRAP
Il contribuente deve però essere inserito nella struttura della società e non conseguire ulteriori...
Supreme Court Decision 17441/2016 – on Directors’ Liabilities
La Corte di Cassazione fissa i paletti della responsabilità dei componenti non esecutivi del CdA.&h...
Clausola di Prelazione Non Estensibile
L’avvicendamento tra due SGR nella titolare formale delle azioni di una spa con clausola di prelaz...
Centre of Vital Interests in the Residence of Individuals Between and Betwixt “Liquid” Income and Tax Nomadism
La residenza costituisce uno dei princìpi per l’applicazione della potestà impositiva da parte d...
Supreme Court Decision No 14766 and No 14765 on Notary’s Liability
Per la Cassazione, la responsabilità scatta anche quando iscrive nel Registro Imprese delibere di t...
Some Insights on “Self Money-Laundering”
Fattispecie ex art. 648-ter c.p. integrata solo se il denaro di provenienza delittuosa è direttamen...
Tackling Money Laundering: New EU Measures
La Commissione europea ha adottato una proposta di direttiva – COM(2016) 450 final – che...
Brexit and Direct Taxation: Implications on the Relationship with Italy
In data 23 giugno 2016, la maggioranza dei cittadini britannici, consultati tramite referendum, ha m...
A New Ruling on Directors’ Liabilities
Il Tribunale di Torino chiarisce i presupposti della responsabilità degli amministratori.
Download ...
Transfer Pricing Audits: Approach by Italian Tax Authorities
Within Europe, policies have been developed to enable the free circulation of people, goods and ser...
Supreme Case Provides Further Insights on Directors’ Liabilities
Progressivamente ricostruita la giurisdizione per i danni cagionati da organi amministrativi e di co...
Decision No. 4955 Issued by the Court of Milan – Clause “Simul Stabunt Simul Cadent”
In presenza di una clausola simul stabunt simul cadent la mancanza di una giusta causa di revoca è ...
Decision No. 509 Held by the Prato Court on Company’s Liquidation and Pending Credits
Il Tribunale di Prato si sofferma sulla sorte dei crediti accertati in favore della società cancell...
Piergiorgio Valente Was Nominated During Premio Le Fonti Awards 2016 as “Best International Tax Professional”
Every year, prominent publisher Le Fonti recognizes the outstanding achievements of top professional...
Ivo Caraccioli Received Special Mention as “Best Criminal-Tax Lawyer for the Year in Italy” during Premio Le Fonti Awards 2016
Every year, Le Fonti, one of Italy’s most prominent publishers recognizes the outstanding achievem...
Liquidation – Nominating the Liquidator
Secondo la preferibile ricostruzione è inutile seguire la lettera della norma.
Download (In Italian...
Circular No. 23/2016 of Italian Revenue Agency (Agenzia delle Entrate) on the so Called “Super Ammortamenti
Con il metodo storico, l’imposta 2015 va determinata senza tener conto dell’agevolazione.
Downlo...
Some Consideration on Bankruptcy
Basta omettere per negligenza la tenuta della contabilità anche solo per due mesi.
Download (In Ita...
Corporate Tax and Director’s Liabilities
Nell’azione posta in essere anche dal singolo socio la società è litisconsorte necessaria.
Downl...
The Usefulnes of the Multilateral Instruments to Counteract Tax Evasion
L’OCSE ha pubblicato un documento con cui richiede agli interessati di presentare osservazioni ent...
Pros & Cons on Branch Exemption
Dal Consiglio Nazionale dei commercialisti un pacchetto di proposte migliorative sulla bozza di prov...
Supreme Court Decision No. 19497/2016 and Seizure of Assets
Sulla base degli atti il PM decide per la forma diretta o per equivalente.
Download (In Italian)&hel...
Supreme Court Decision No. 19500 on Criminal Tax
Se sul saldo del conto corrente è operativo un pegno irregolare impossibile disporne il sequestro.
...
Supreme Court Decision No. 9451/2016 on IRAP
In alternativa alla presentazione della dichiarazione 2016, appare possibile la «rettifica» del mo...
Reinforcement of BEPS Measures at OECD and EU Level
La svolta arriva con il pacchetto Ocse supportato dalle Istituzioni comunitarie.
Download (In Italia...
Decision No. 316/2016 and Directors’ Liabilities
Non imputabile in modo automatico agli amministratori della controllante la cattiva gestione delle c...
Supreme Court Decision No. 9451 on IRAP
Peraltro l’esclusione spetta solo se sono svolte mansioni di segreteria o meramente esecutive.
Dow...
Lawyer Monthly Women in Law Awards 2016
Lawyer Monthly is pleased to announce the publication of the 2016 Women in Law Awards.
The Lawyer Mo...
Supreme Court Decision No. 8795/2016 on Annual Financial Statements
Consapevolezza della nullità non desumibile dalla mera partecipazione nella controllante.
Download ...
Napoli’s Court Decision No. 7/2016 on “Seize of company”
Il provvedimento cautelare può essere disposto sull’azienda o sulle partecipazioni sociali e non ...
Practical Considerations for Auditors on Directors’ Removal
Nessun sindacato preventivo sulla legittimità dell’atto, vanno iscritte anche le delibere viziate...
Some Insights on Annual Tax Returns (Art.54 Italian T.U.I.R.)
È irrilevante che il versamento all’Erario o all’ente previdenziale avvenga nel periodo d’imp...
Further Clarifications Concerning Company Auditors and Anti-money Laundering
Assirevi sottolinea la residualità dell’ipotesi dell’inesistenza di un titolare effettivo.
Down...
Supreme Court Decision No. 8687 on Statute of Limitations and Administrative Sanctions
Solo un’adeguata motivazione salva la dilatazione dei termini di contestazione non immediata.
Down...
Guidance Issued by the Fondazione Nazionale dei Commercialisti on Article 2408 of the Italian Civil Code (Auditors and Joint Stock Companies)
Per la FNC la procedura di cui all’art. 2408 c.c. è da privilegiare rispetto alla denunzia al Tri...
Guidance No. 47207 on Annual Tax Return Forms
Oltre alle modifiche della legge di stabilità 2014, non recepite nemmeno quelle del decreto interna...
Towards a Fair and Efficient Tax System?
Organised by the Malta Institute of Taxation under the Patronage of Hon. Minister for Finance and Ho...
BEPS Final Package and Overview
Some are of the view that we are witnessing a paradigm shift, others maintain that we are merely on ...
Court Decision (Rome) No 18752/2015 on Corporate Directors’ Liabilities
Addebitati anche i danni prodotti dalla illecita prosecuzione da parte dei successivi gestori.
Downl...
Supreme Court Decision No. 15802/2016 on Bankruptcy
La mera superficialità ricade nella bancarotta semplice.
Download (In Italian)…...
Supreme Court Decision No. 636/2016 on Corporate Tax Law
La Corte d’Appello di Milano conferma la decisione dei giudici di primo grado.
Download (In It...
Professional Associations and IRAP
Ad avviso delle Sezioni Unite, trattandosi di soggetti equiparati alla società semplice, a nulla ri...
Supreme Court Decisions No.15899 and No.15900 – False Dealing with Accounting Documents
Dolo specifico da valutare anche in capo alla mera «testa di legno».
Download (In Italian)…...
Supreme Court Decision No. 15639 on Bankruptcy
La Cassazione sottolinea l’irrilevanza, ai fini dell’esistenza della posizione di garanzia, dell...
Supreme Court Decision No. 7371 on IRAP Tax
Al pari degli studi associati, in questo caso è irrilevante la struttura alla base dell’attività...
Bankruptcy Fraud and Criminal Liabilities
I segnali d’allarme devono essere pienamente conosciuti e, ciononostante, deve essere omessa una q...
Supreme Court Decision No. 14045/2016 on Bankruptcy Fraud
Per il concorso nella bancarotta fraudolenta per distrazione non è, invece, necessaria la conoscenz...
Supreme Court Decision No. 15099 – Preventive Measures: Seize of Assets and Tax Crimes
Misura cautelare non possibile oltre il limite del quinto, al netto di ritenute.
Download (In Italia...
Patent Box in Italy: Guidelines Issued by the Italian Revenue Office
The 2015 Stability Law introduced in Italy a new patent box regime for incomes deriving from the use...
Italian Revenue Agency’s Guidance (Circolare) No. 9 – Further Clarifications on Tax Ruling
Un controllo per un determinato anno preclude la presentazione dell’interpello per un anno success...
Supreme Decision No 13901 on Money Laundering
Assoluzione quando non è possibile stabilire se vi sia stato un «delitto» presupposto.
Download (...
Financial Transactions and Hybrid Instruments and Tax Avoidance
Gli studi OCSE nel contesto del Progetto BEPS hanno evidenziato come gli strumenti finanziari e qu...
Some Technical Considerations on Financial Statements’ Deposit
Termini non coordinati tra diritto di informazione dei soci e preventiva conoscenza dell’assemblea...
Panama Papers Relaunch the Debate on International Tax Avoidance
I documenti diffusi su un network di 214 mila società off-shore dimostrano l’importanza di strume...
Supreme Court Decision No.13399 on Bankruptcy
L’appropriazione indebita, invece, resta assorbita nella bancarotta per distrazione.
Download (In ...
Tax Rulings – Clarification and Guidance Issued by Assonime (Circular N.10/2016)
Dopo il provvedimento dell’Agenzia delle Entrate, Assonime interviene con la circolare n. 10.
Down...
Real Estate – Property Tax (calculation)
Se si adotta il metodo storico, coltivatori diretti e IAP possono non considerare l’ulteriore riva...
Criminal Tax Law: Fraudulent Misrepresentation
Alienazioni simulate ed altri atti fraudolenti non sono sufficienti ad integrare la fattispecie se i...
Tax Rulings and Abuse of Law
Le istanze non potranno limitarsi a chiedere genericamente un parere al Fisco ma dovranno riportare ...
Italian Revenue Office – Circular No. 9 – on Tax Rulings
La circolare n. 9 si sofferma sulle nuove tipologie di interpello e sulle modalità di presentazione...
Supreme Court Decision No 6037/2016 – Auditors and Administartive Sanctions
La Suprema Corte fa il punto sulle violazioni da omessa vigilanza che, in base al TUF, danno luogo a...
Supreme Court Decision No. 890/2016 and False Financial Statement
Le Sezioni Unite confermano la rilevanza penale anche di tale condotta.
Download (In Italian)&hellip...
Circular No.5/2016 – R & D Credit
La documentazione va certificata da incaricati della revisione legale, collegio sindacale o un profe...
Supreme Court Decision No. 12399 on Bankruptcy
Ma nei gruppi è possibile difendersi ricorrendo alla teoria dei «vantaggi compensativi».
Download...
Legislative Decree No. 8/2016 – Further Clarifications on Anti-Money Laundering
Il DLgs. 8/2016 impatta sulle condotte che impediscono l’individuazione di chi esegue l’operazio...
Some Insights on the Topic of Bankruptcy and Holdings
È necessario, però, che l’attività di direzione e coordinamento sia anche imprenditoriale.
Down...
Supreme Court Decision No. 5507 – Further Clarifications on Transfer of Company Shares
La Cassazione delimita l’ambito di operatività della clausola di prelazione riferita ai trasferim...
Court of Milan Decision No. 10496/2015 – Further Insights on the Final Liquidation of Financial Statements
Per il Tribunale di Milano i creditori sociali, esclusi dal rimedio del reclamo, riservato ai soci, ...
Supreme Court Decision No. 11442 Provides Further Clarifications With Regard to Italian Law No. 231
La disciplina «231» sulle vicende modificative degli enti è conforme alla delega.
Download (In It...
Board Members’ Responsibility and Limitation Period
Se il danno alla società si manifesta dopo la cessazione dalla carica, è da questo momento che ini...
More Power to the Minority Shareholders for Certain Matters
Il quorum maggiorato richiesto per l’adozione di determinate delibere si estende anche alla decisi...
Spin-off and Corporate Responsibility
Sussistono diversi orientamenti in ordine alla ricostruzione della responsabilità solidale.
Downloa...
Supreme Court Decision No. 5703/2016 on VAT
Se in dichiarazione sono utilizzate fatture false, con indebita detrazione IVA, è integrato l’art...
Tribunal of Milan Decision No. 10634/2015 on Financial Statements
Il Tribunale di Milano chiarisce anche taluni profili relativi alla contestuale approvazione di più...
Italian Supreme Court Provides Some Clarifications on Companies’ Faulty Information
Dovranno dirimere la questione relativa alla rilevanza penale delle falsità nelle valutazioni.
Down...
Forfeiture of the Statutory Auditor’s Position Who “Controls” Financial Statements
Indipendenza compromessa anche se la retribuzione per l’attività, continuativa e stabile, deriva ...
Supreme Court Explains the Nature of the Relationship Between Directors and Corporations
La decisione avrà conseguenze sui limiti alla pignorabilità dei compensi.
Download (in Italian)&he...
Some Interesting Insights for Companies at Risk
Esclusi da tassazione i contributi incassati dalla data di apertura fino al ventiquattresimo mese su...
Supreme Court Decision No. 4114 – Clarifications on Administrative Penalties and Financial Intermediation
Occorre una esplicita indicazione normativa e non è possibile invocare i principi enunciati dalla C...
Supreme Court Decision No. 9146/2016 – Seize of Assets
Il provvedimento cautelare disposto su beni immobili, in funzione della successiva confisca, non dev...
Change on the Company’s Business Purpose May Authorize Shareholder’s Withdrawal
Le modifiche, formali o meno, possono portare all’esercizio del diritto, ma tra molte incertezze.
...
Irregularity on the First Financial Statement May Affect Subsequent Financial Statements
L’irregolarità del primo bilancio può ripercuotersi su quelli successivi imponendone una nuova r...
Supreme Court Decision No. 9229 on Seize of Assets
La Cassazione chiarisce quando è possibile la confisca per equivalente del profitto di reati tribut...
Treaty Shopping and Beneficial Owner – Criminal Tax Profiles
Le strutture conduit sono entità attraverso le quali i profitti sono canalizzati (channelled) verso...
Declaration of Withholding Taxes (Modello 770) Is Not Enough to Prove Withholding’s Payments
Ma dal 22 ottobre 2015 rilevano, per la fattispecie ex art. 10-bis del DLgs. 74/2000, anche le riten...
Supreme Court Decision No. 3621 Addressing Some Topics Related to Corporate Bankruptcy
La revoca del suo fallimento non preclude l’estensione ad esso del fallimento relativo alla societ...
Supreme Court Decision No. 6916 and Law No. 69/2015
La Cassazione, in una sentenza depositata ieri, conferma l’orientamento meno rigoroso e rende ...
Regulations set to Counteract Profit Shifting – Impact on the Preparation of Financial Statements
Redazione del bilancio d’esercizio e contrasto al profit shifting: qual è l’impatto delle nuove...
Tax Governance and Financial Statements – The Effects Deriving from New Regulations
L’evoluzione della normativa tributaria nazionale, unitamente agli sviluppi in materia di fiscalit...
Remuneration to Auditors Only for Services Provided
Per la Cassazione sul piano logico-giuridico non vi sono ragioni per limitarsi a parametrare la dete...
Association Among Professionals Not Allowed to Physiotherapists
La mancata istituzione dell’Ordine impedisce la costituzione in via esclusiva di STP.
Download (In...
Taxation of Self-Employed Professionals: CNDCEC’s Proposal
Il CNDCEC ha presentato al MEF una serie di proposte di modifica alla disciplina fiscale dei lavorat...
Supreme Court Decision No. 6336/2016 on Bankruptcy – Some Clarifications
Possibile il concorso tra bancarotta fraudolenta per distrazione e reati comuni.
Download (In Italia...
Supreme Court Decision No. 6105/2016 on Withholdings
La Suprema Corte conferma la natura delle soglie e la formula da adottare in caso di mancato superam...
Supreme Court Decision No. 1623/2016 on VAT
L’imprenditore non può difendersi invocando il fatto di un terzo.
Download (In Italian)…...
Supreme Court Decision No. 2759 on Directors’ Fees
Per la Cassazione la presenza di una clausola compromissoria esclude l’intervento del Tribunale.
D...
Ratification of the Acts of the Legal Representative Without Powers – Some Insights from the Italian Supreme Court of Cassation
La Cassazione sottolinea come il regime giuridico degli effetti della ratifica non possa essere modi...
Statutory Auditor’s De-registration of the Company Register
Riguardo a tale iscrizione nel Registro Imprese si riconosce la facoltà di intervento ex art. 9 del...
IRAP and Personnel’s Secondment
Non si trova traccia dei chiarimenti dell’Agenzia sui costi deducibili dal 2015, per i dipendenti ...
Statutory Auditors Responsibilities – Some Clarifications
Il nuovo sindaco ha bisogno di tempi congrui per conoscere la situazione della società.
Download (I...
Bonus R&D Applies Retroactively to January 1, 2015
Per Confindustria rilevano anche gli investimenti effettuati tra il 1° gennaio e il 28 luglio 2015,...
Italian Supreme Court Decision No. 4097 Rules on the Seize of Assets (In Specific Cases)
Delimitato, dalla Suprema Corte, l’ambito applicativo della misura sanzionatoria.
Download (In...
Supreme Tax Court Decision No. 3881 on Criminal Tax
La natura di reato di pericolo, inoltre, rende irrilevante l’eventuale annullamento della cartella...
2016 Definitive IRAP Model
Al debutto Patent box, deduzione per lavoratori a tempo indeterminato e credito d’imposta per sogg...
The EU Launches its Tax Avoidance Package
L’intento è rilanciare la lotta all’erosione della base imponibile e alla pianificazione fiscal...
Flash News – Transfer Pricing – Criminal Tax
Transfer Pricing Evaluations and New Aspects Introduced by Legislative Decree No. 158/2015
The refor...
“Transfer Pricing”: Valuations and Criminal Aspects
Il Decreto “sanzioni” (D.Lgs. n. 158/2015) ha profondamente rivisitato il sistema dei reati fisc...
Supreme Court Decision No. 579 on Succession Law (ex Legislative Decree No. 159/2011)
La Suprema Corte sottolinea come potrebbe essere necessario provare l’intestazione fittizia anteri...
A Post-BEPS Primer for CFOs: Is the In-House Transfer Pricing Team in Control?
By: TPA Insight
The authors set forth a practical approach for chief financial officers seeking to e...
A Post-BEPS Primer for Boards: Status of Implementation of the Authorized OECD Approach into Domestic Tax Law and Tax Treaties
By: TPA Insight
This article examines profit/loss allocation in a headquarter/branch scenario.
Part ...
A Post-BEPS Primer for Boards: Staying in Control of Transfer Pricing Risks
By: TPA Insight
The authors outline areas of inquiry for board members seeking to ensure that compa...
2016 Tax Returns and Regional Tax (IRAP)
Al debutto la deduzione per dipendenti a tempo indeterminato e il credito d’imposta per sogget...
Balance Sheet and Legal Seat
Il Tribunale di Latina ritiene che, nelle srl, il diritto di informazione sia sufficientemente garan...
Maurizio Meoli On Corporate Taxation
Download (in Italian)…...
Maurizio Meoli On Corporate Taxation
Download (in Italian)…...
Maurizio Meoli On Corporate Taxation
Download (in Italian)…...
Luca Fornero on Stability Law 2016
Download (in Italian)…...
Piergiorgio Valente On Italy-Vatican Agreement
Dopo la sottoscrizione degli accordi con Svizzera, Liechtenstein e Principato di Monaco, l’Italia...
Republic of San Marino Cancelled from the Italian “Black List”
L’eliminazione della Repubblica di San marino dalla cdblack list e l’entrata in vigore della Con...
Aggressive Tax Planning: Analysis of OECD Report on Tax Governance Initiatives
Download (In italian)…...
2010 CFE Questionnaire on Transfer Pricing Documentation
The CFE (http://www.cfe-eutax.org/) has released a summary of the responses to the “CFE Questionna...