8 September 2021

The total transfer of the capital of a company does not automatically represent the transfer of a business for the purposes of registration tax.

the corporate structure acquires management availability. The deed cannot be reclassified for registration tax purposes pursuant to art. 20 of Presidential Decree no. 131/1986, a regulation […]
25 August 2021

Nullity of mortgage loan contracts due to exceeding of the financeability limit as per art. 38, paragraph 2, T.U.B. and CICR resolution of 22/04/1995, with subsequent impossibility of executive action

The Court of Bologna, 4th Civil Section, with the relevant decision no. 1826 of 02/08/2021, deemed two different mortgage loan contracts entered into between a bank […]