The Italian Revenue Agency, with its tax rulings no. 164 and no. 251 of 2022, provided clarifications on the tax rules applicable in the case of a contribution, made by a foreign company (resident in the EU) to an Italian company, of the business unit of the Italian permanent establishment.
The Italian Supreme Court, in orders n. 11709 and n. 11710 of the 11 april 2022, has clarified that Article 73, paragraph 3, TUIR has the function to indicate the criteria, equal and alternative, for linking taxable persons to the territory of the Italian State
I Giudici della Suprema Corte, con la sentenza n. 14493 del 9 maggio 2022, hanno ribadito che una serie di operazioni comportanti un vantaggio fiscale non costituisce, ex se, una fattispecie in abuso del diritto in quanto il vantaggio fiscale è condizione necessaria ma non sufficiente per qualificare la natura abusiva dell’operazione
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