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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.
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.
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.

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.