Author: Benedetta Lupo
by Avv. Prof. Stefano Loconte e Avv. Gabriella Antonaci
The circular NO. 21/E of Italian Revenue Agency clarifies, through a series of explanations, the reverse charge method introduced by Italian legislative Decree No. 24 of 11 February 2016 entered into force on May 2nd 2016
by Avv. Prof. Stefano Loconte and Avv. Michele Cecchi
Imminent amendments to gift tax and inheritance tax.
A draft bill has been recently introduced to the Italian Parliament which aims to amend currently levied gift tax and inheritance tax
edited by the editorial staff
Stefano Loconte highlights proposed increases to italy’s gift tax and inheritance tax
by Avv. Prof. Stefano Loconte and Avv. Gabriella Antonaci
Indirect taxes pratice group
Italian legislative decree no. 24 of 11 February entered into force on May 2nd 2016 and brought about a particulary rapid proceeding to allow EU States to apply the reverse charge method when tax inspections reveal the occurence of sudden and massive fraud in relation to specific business transactions
by Avv. Prof. Stefano Loconte and Avv. Leonardo Angelastri
Banks and financial intermediaries in Italy
Pursuant to Section 182-bis of the Italian Bankruptcy Law, a business that finds itself in severe difficulty and facing collapse can ask the court to approve a debt restructuring agreement reached with its creditors on condition that the agreement in question is with at least 60% of the entire pool of creditors and that those creditors who have elected not to be party to the agreement are guaranteed payment of their debt in full
edited by the editorial staff
The VI permanent commission of the Italian Parliament – GGI Insider
edited by the editorial staff
Professor Stefano Loconte reviews a recent Italian Supreme Court judgment which held that a trust used in liquidation proceedings will be declared invalid if it used to circumvent creditor-protection legislation
by Avv. Prof. Stefano Loconte
The development of Trust in Italy and its use in asset protection and corporate governance operations has witnessed recent and important changes following the effects of combined increasing maturity of the country’s economic and financial operators and important recognitions of legitimacy by the Judicial Authority and Financial Administration.
The important awards highlights the international market’s interest in the results of the Firm, the best Tax team led by the Managing Partner Stefano Loconte.