20 September 2021

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

With sentence no. 1450 of 27.4.2020, the Court of Turin intervened on the scope of art. 2476, paragraph 8 of the Italian Civil Code, which states […]
17 September 2021

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

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 […]
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

This is what was stated by the Court of Cassation in its Order filed on September 13, 2021, no. 24647, in which, with reference to the […]
13 September 2021

Notification pursuant to art. 140 cpc by deposit at the municipal house is legitimate only if the notifying officer points out the unsuccessful investigations made

The Court of Cassation, Section 5, with Order no. 22333 of August 5, 2021 reiterated that the failure to find (or the refusal to receive) the […]
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 […]
8 September 2021

Cash flows from business continuity and dividends received by the investee company outside the scope of “new finance”

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 […]
31 August 2021

Company in compulsory administrative liquidation and property tax obligation

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 […]
31 August 2021

Submission in court of an unrecorded document does not constitute a “use case” for purposes of assessment period duration

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 […]
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 […]