25 09 24 The registration tax does not apply regardless of the penalty clause in the lease agreement Continue reading
05 08 24 Waiver of position of beneficiary of Trust – inheritance and gift tax, registration tax, mortgage tax and cadastral tax Continue reading
16 07 24 Indirect donations emerged following the so-called voluntary disclosure: expiry of the assessment deadline Continue reading
05 07 24 No “miscellaneous income” in the hands of partners of a simple partnership (società semplice) for assets under enjoyment Continue reading
01 07 24 Inheritance and gift tax paid abroad suitable for increasing the tax cost of shares Continue reading
20 06 24 Ministerial clarifications on the new rules on capital gains arising from real estate sale affected by “superbonus” interventions Continue reading
14 05 24 The “cedolare secca” regime is also applicable to residential leases to entrepreneurial tenants Continue reading
02 05 24 PROVIDING FINANCIAL SUPPORT TO OTHER ENTITIES DOES NOT CONSTITUTE “COMMERCIAL” ACTIVITY FOR PARTICIPATION EXEMPTION PURPOSES Continue reading
