logo studio sgaravatologo studio sgaravatologo studio sgaravatologo studio sgaravato
  • HOME
  • THE FIRM
  • OUR TEAM
  • PRACTICE AREAS
    • COMPANY RESCUE – INSOLVENCY
    • CORPORATE LAW
    • BUSINESS VALUATION & PLANNING
    • CONTRACT LAW AND DISPUTES
    • TAX LAW – NPOs
    • BANKING & FINANCE
  • NEWS
  • CONTACT US
  • Italian
  • English
English
  • Italian
✕
Cash flows arising from the continuation of operations in the event of a composition agreement
20 July 2021
Interest and monetary revaluation on non-privileged claims in the compulsory administrative liquidation
20 July 2021

Inventory unreliability

The Italian Civil Supreme Court, Section V, Order no. 17244 of 17/06/2021, affirmed that failure to indicate in inventory goods grouped in homogeneous categories by nature and value, as well as the value attributed to each group, is a clear violation of the provisions of art. 15, paragraph 2, of Presidential Decree (D.P.R.) no. 600/1973, such as to denote the absolute unreliability of the taxpayer’s accounts, with the result that the purely inductive assessment ordered by the office in relation to such violation is deemed legitimate.

Condividi

Articoli simili

20 September 2021

Responsibility also of the partners of ltd who have intentionally decided or authorized acts harmful for the company


Read article
17 September 2021

Need to specify in the composition plan the concrete ways in which the rehabilitation will be implemented


Read article
14 September 2021

The Tax Revenue Office is required to examine the deed as requested for registration without re-qualifying a total sale of shareholdings as a sale of a company


Read article

studio legale tributario sgaravato

Sgaravato Studio Legale Tributario Associazione Professionale

Via del Perlar 2
37135 Verona
Tel. +39 045 8205150
Fax +39 045 8205123


PEC: [email protected]
VAT: 02555890231
[email protected]

Copyright © 2021 Studio Sgaravato, Privacy Policy, All rights reserved. Created by Sgaravato
    English
    • Italian
    • English