da Federico Capella | Mag 11, 2023 | Blog
The split through demerger, introduced by article 2506.1 of the Italian Civil Code, effective from March 22, 2023 and applicable from July 3, 2023, allows for the transfer of part of a company’s assets to one or more new companies, assigning the shares (or...
da Valeria Tempesti | Mar 28, 2023 | Blog
Legislative Decree No. 19 of March 2, 2023, published in the Gazzetta Ufficiale No. 56 of March 7, 2023, implementing Directive 2019/2121/EU (hereinafter also the “Directive”), which amended the previous Directive 2017/1132/EU on extraordinary cross-border...
da Valeria Tempesti | Mar 7, 2023 | Blog
Budget Law 2023 (L.197/2022 of Dec. 29, 2022) introduced an amendment to Article 110 of Presidential Decree No. 917/1986 (“TUIR”) regarding the deductibility of expenses and other negative components arising from transactions that have been concretely...
da Valeria Tempesti | Gen 19, 2023 | Blog
The 2023 Budget Law (Law No.197/2022 of December 29, 2022) introduced a new provi regarding foreign investment funds, making significant changes to Article No. 162 of Presidential Decree No. 917/1986 (“TUIR”, the Consolidated Act on Taxation) and to the...
