In the ruling of the 18th January 2022, n. 1355, the Italian Court of Appeal established that in the event of non-registration with AIRE (the register of Italians residing abroad), a transfer of residence abroad is not relevant for tax purposes, and the taxpayer registered for most of the year in their register of residence is considered a taxable person.
L’articolo 29 del D.l. 17/2022 (c.d. “decreto Energia”) ha riaperto i termini per procedere alla rideterminazione dei valori di acquisto dei terreni e delle partecipazioni, prevedendo l’innalzamento della misura dell’imposta sostitutiva al 14%, in luogo dell’11% previsto lo scorso anno.
The country code EU in the UK Trade Tariff and the Customs Handling of Import and Export Freight (CHIEF) system is no longer valid in any data field from 8 February 2022.
The long-awaited Register of Overseas Entities legislation will be introduced to the UK parliament on the 1 March 2022, requesting foreign beneficial owners of property in England, Scotland and Wales to disclose their identities.
Un articolo di Alessandro Saini e Giovanni Panzera da Empoli pubblicato sul Corriere Tributario n. 3/2022. La Corte di cassazione, con le sentenze nn. 34443, 34444 e 34445/2021, ha chiarito la differenza tra crediti “inesistenti” e “non spettanti”, da cui dipendono diversi regimi disciplinari di recupero e sanzione del loro indebito utilizzo in compensazione.
The Italian Tax Authority ruling No. 17 of 12 January 2022 deals with a critical issue: the applicability of the Italy/United Kingdom Convention ("Convention") concerning dividends paid by Italian companies to an English Limited Partnership. The latter is, as known, fiscally transparent in the UK.
Belluzzo International Partners is a multidisciplinary, international and independent professional boutique that provides consultancy in the areas of Wealth, Law, Tax, Finance.
This site uses cookies to provide you with best possible user experience. By continuing your navigation, you declare having read our Cookies and Privacy Policy and to authorize the use of cookies on this site
