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UPDATING AND TRAINING ARE OUR STARTING POINT
NEWS /
The relevance of treasury shares for the purposes of the control requirement within the scope of the TUIR
Riccardo Michelutti and Michele Babele express on n. 11–2020 of the Corriere Tributario, some considerations on the relevance of the possession of treasury shares for the purposes of the TUIR rules which refer to the control by law pursuant to art. 2359, paragraph 1, n. 1, of the Civil Code, in the light of the sentence of the Court of Cassation no. 23950 of 2 October 2018.
NEWS /
The Tobin Tax passes the scrutiny of the EU Court
Stefano Massarotto expresses some considerations on Advisor Private regarding the clarification of the sentence of 30 April 2020, n. C ‑ 565/18 (Société Générale case), in which the Court of Justice of the European Union ruled that the Italian tax on financial transactions applied to transactions relating to derivative financial instruments does not constitute an unlawful restriction on the free movement of capital.
NEWS /
Riccardo Michelutti and Giacomo Gabriele Ficai
Facchini Rossi Michelutti Studio Legale Tributario assisted Chiesi Farmaceutici in the closing of the patent box agreement for the years 2015–2019 signed on 12 May with the central management of the Revenue Agency through the “remote” procedure provided for by circular no. 7 / E of 2020.
In light of the significant research activity carried out in Italy by the Chiesi group, the agreement allows to obtain a significant economic benefit, in the pharmaceutical sector which had remained on stand-by until the sharing of the guidelines with the Farmindustria trade association.
The FRM studio operated with a team composed of the partner Riccardo Michelutti, the senior associate Giacomo Gabriele Ficai and the associate Alessandra Pellegrini.
EVENTS /
Legalcommunity Tax Awards — Salone delle Fontane (RM) — 09/07/2020 — now 7:30 pm
Legalcommunity Tax Awards, now in their seventh edition, aim to bring out the excellence of tax and tax advisory in Italy, a sector celebrated in this 2020 edition with an exclusive evening.