Submission in court of an unrecorded document does not constitute a “use case” for purposes of assessment period duration
31 August 2021Cash flows from business continuity and dividends received by the investee company outside the scope of “new finance”
8 September 2021
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 event the property is included among the assets of a company subject to compulsory liquidation, pending the procedure, the tax obligation subsists, but not the obligation to report and pay the tax, which remain suspended pending the sale of the property, and consequently no assessment may be carried out by the Municipal Administration given the absence of any defaulting conduct.
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