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IPG Lex&Tax
IPG Lex&Tax, con un team guidato da Cristiano Lenti (Founding Partner) e Roberto Munk (Partner), ha assistito la start-up tecnologica TAU ACT GmbH ("Tau")...
IPG Lex&Tax
Con la pubblicazione in GU della Legge 15 dicembre 2023 n. 191, è stato convertito il D.L. 145/2023, collegato alla legge di bilancio (c.d. decreto "Anticipi")...
IPG Lex&Tax
The Italian Government, approving the Law n. 191/2023 (hereinafter also "the Law") has converted into law the Decree No 145/2023 (so-called "Anticipi" Decree) linked to the Budget Law...
IPG Lex&Tax
By adding the new paragraph 49-quinquies into Article 37 of Law Decree no. 223/2006, Article 1, paragraph 94 of Law no. 213/2023 (2024 Budget Law) introduced a prohibition on credit' offset...
IPG Lex&Tax
The Italian Government has approved the Legislative Decree no. 32/2023 (hereinafter the "Decree"), implementing the European Directive 2011/16/EU...
IPG Lex&Tax
Con la pubblicazione in Gazzetta Ufficiale del D. Lgs. 1° marzo 2023 n. 32, il Legislatore nazionale ha recepito la direttiva 2021/514/Ue (DAC 7), avente ad oggetto le procedure di scambio...
IPG Lex&Tax
Bad news from the Law No 213 of 30.12.2023 (s.c. Budget Law 2024) on the creation of real estate rights: by amending art. 9 § 5 and introducing the new art. 67 § 1 let. h) of Law Decree 917/1986...
IPG Lex&Tax
Novità amara per la costituzione dei diritti di superficie e dei diritti reali immobiliari di godimento in generale: la L. 30.12.2023 n. 213 (Legge di Bilancio 2024), intervenendo sull'art. 9 co. 5 del TUIR...
IPG Lex&Tax
In recent years, the Italian legislature has adopted many legislative measures in the fiscal field aimed at making Italy more attractive and competitive...
IPG Lex&Tax
Con la pubblicazione in Gazzetta Ufficiale, entra in vigore il D.L. 18 ottobre 2023 n. 145 ovvero il decreto collegato alla manovra di bilancio 2024, contenente misure urgenti in materia economica e fiscale...
IPG Lex&Tax
The Italian Government has approved the Legislative Decree No 145, dated October the 18th 2023, i.e. the Tax Decree linked to the Budget Law for the financial year 2024 (currently under approval)...
Altenburger
With judgment No. 836/2023 published on 18 July 2023, the Italian Court of cassation ruled on the applicability of the foreign tax credit under Article 165...
Di Tanno Associati
Release of OICR units: new opportunity with aspects to be clarified
Macchi di Cellere Gangemi
The Supreme Court, with decision no. 25690 of September 4, 2023, rejected the refund claim of taxes paid in Italy by a well-known AC Milan player who moved to Paris Saint-Germain in 2012.
Macchi di Cellere Gangemi
It is under consultation until 1 October 2023, the Italian draft legislative decree that will implement Directive 2022/2523/EU for the introduction...
Macchi di Cellere Gangemi
The granting of surface right on agricultural lands is subject to registration tax at the rate of 15% and not 9%, as well as mortgage and cadastral taxes at the fixed amount of Euro 50...
European Union
Arnone & Sicomo
Yacht refitting in Italy: do you have a non-EU vessel? Is it worth renovating and carrying out maintenance in Italy?
IPG Lex&Tax
Con la pubblicazione in Gazzetta Ufficiale del D.Lgs. 18 ottobre 2023 n. 153, in attuazione della direttiva (UE) 2020/284 del Consiglio del 18 febbraio 2020...
IPG Lex&Tax
The Italian Government has approved Legislative Decree no. 153 of October 18th, 2023 (hereinafter also the "Decree"), implementing the EU Council Directive (EU)...
IPG Lex&Tax
L'art. 1 comma 94 della L. 213/2023 (Legge di Bilancio 2024), inserendo il comma 49-quinquies nell'art. 37 del DL 223/2006, ha introdotto un divieto di compensazione che opererà...
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