by Alberto Allegra | Sep 7, 2021 | Blog
With its response no. 458 of July 7, 2021, the Italian Tax Authority clarified that the “forced” stay in the Territory has its effects (i) on the tax residence of individuals, (ii) on the territoriality of the smart working services performed in favor of...
by Alberto Allegra | Sep 7, 2021 | Blog
Con la risposta n. 458 del 7 luglio 2021, l’Agenzia delle Entrate ha chiarito che la permanenza “forzata” nel Territorio, produce i suoi effetti (i) sulla residenza fiscale delle persone fisiche, (ii) sulla territorialità delle prestazioni lavorative svolte in smart...
by Alberto Allegra | Jul 14, 2021 | Blog
The Italian Supreme Court’s decision no. 18117 of 24 June 2021 allows us to reflect again on the liability of the transferee of a business concern for the transferor’s tax debts. It delineates two different scopes of application, whose extension (lesser or...
by Alberto Allegra | Jul 14, 2021 | Blog
L’ordinanza n. 18117 del 24 giugno 2021 della Cassazione consente di tornare a riflettere sulla responsabilità del cessionario d’azienda, per debiti tributari del cedente. Essa, infatti, ne delinea due diversi ambiti di applicazione, la cui estensione (minore o...
by Alberto Allegra | Jun 8, 2021 | Blog
The recent judgment of the Court of Cassation No. 11932/2021 provides an opportunity to briefly discuss the concept of “economic soundness” of entrepreneurial choices; this type of dispute allows the Italian Tax Authority (i) to deny the tax deductibility...
