The Court of Civil Cassation, section I, July 23, 2021, no. 21190, pronounced on the content of the composition plan, rejecting the claimant’s thesis according to […]
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 […]
The Venice Court of Appeal, with its decision no. 1892 of 05/07/2021, ruled that the so-called “new finance” (“nuova finanza”), designed to generate an unallocated reserve […]
The Italian Civil Supreme Court, Section VI, 08/06/2021, no. 15872, has ruled on the obligation to pay the municipal property tax (ICI), specifying that, in the […]
The Italian Supreme Court, Order dated 18/05/2021, no. 19015, filed on 18/07/2021, set out the following principle of law: “[O]n the subject of registry tax, in […]
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 […]