{"id":835,"date":"2021-09-08T17:10:45","date_gmt":"2021-09-08T15:10:45","guid":{"rendered":"https:\/\/www.studiosgaravato.it\/la-cessione-totalitaria-del-capitale-di-una-societa-non-rappresenta-automaticamente-cessione-dazienda-ai-fini-dellimposta-di-registro\/"},"modified":"2021-10-04T15:41:24","modified_gmt":"2021-10-04T13:41:24","slug":"the-total-transfer-of-the-capital-of-a-company-does-not-automatically-represent-the-transfer-of-a-business-for-the-purposes-of-registration-tax","status":"publish","type":"post","link":"https:\/\/www.studiosgaravato.it\/en\/the-total-transfer-of-the-capital-of-a-company-does-not-automatically-represent-the-transfer-of-a-business-for-the-purposes-of-registration-tax\/","title":{"rendered":"The total transfer of the capital of a company does not automatically represent the transfer of a business for the purposes of registration tax."},"content":{"rendered":"\n<p>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 that does not have a specific anti-avoidance function (especially in the interpretation given by the Constitutional Court, in sentence no. 158\/2020).<\/p>\n\n\n\n<p>On the basis of these premises, it concluded that, for the purposes of registration tax, not every totalitarian transfer of shares in companies owning a company represents a transfer of a company as such, subject to the corresponding registration tax.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":3,"featured_media":767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[107],"tags":[],"class_list":["post-835","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/posts\/835","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/comments?post=835"}],"version-history":[{"count":0,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/posts\/835\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/media\/767"}],"wp:attachment":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/media?parent=835"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/categories?post=835"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/tags?post=835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}