The Italian Tax Authority confirmed that the participation exemption does not apply to shareholdings that are transferred abroad as part...
In a recent ruling (No. 132 of 3 March 2021) the Revenue Agency has confirmed that SPVs used to secure proceeds from the direct ownership...
Starting on 1 January 2021, dividends and capital gains earned by qualifying EU/EEA based investment funds (EU/EEA Funds) are exempt from...
In principle, a “takeover bid” means a public purchase offer, whether mandatory or voluntary, made to the holders of securities in a...
Three years after entering into force, the time has come to assess the effectiveness of the voluntary disclosure procedure for hidden...
On 16 March, the Cura Italia decree (Law Decree No. 18/2020) was approved – effective as of 17 March – to strengthen the health care...
According to the ECJ, Articles 2(1)(c) and 24(1) of the Principal VAT Directive preclude national legislation that exempts staff...
In Case C-547/18, Dong Yang Electronics, the ECJ has been asked to revisit the definition of fixed establishment (FE) for VAT purposes...
/Passle/5cab65b0989b6e1650e15c51/MediaLibrary/Images/5bade02498fcca12902fe597/2019-09-17-10-45-27-851-5d80b9478cb62309f8e0c406.jpg)
We live in a world of burgeoning automation. Transactions are increasingly automated in a range of ways, from direct debit (around since...
On 24 October, Advocate General (AG) Hogan opined that a company incorporated, and subject to corporation tax, in Gibraltar cannot avail...
Are closed-ended Italian REIFs and open-ended REIFs in a comparable position for Italian indirect tax purposes? The ECJ is set to address...