La Suprema Corte di cassazione, con sentenza n. 7442/2024, torna a pronunciarsi sulla soggezione ad imposta sulle donazioni delle liberalità diverse dalle donazioni sancendo che non esiste l’obbligo di registrazione delle donazioni indirette o informali, con conseguente esclusione dall’applicazione dell’imposta di donazione.
Our professionals Paola Bergamin and Giovanna Mazza will be the speakers at the event "The art of Estate Planning: tools, case studies, opportunities" organised by S&O Multi Family Office - Bologna, 26 February 2024, 6 p.m., S&O Via Malpertuso, 1.
Belluzzo International Partners and ARTantide organise the event "What's new in 2024 for the art market and collectables. Legal, tax and estate planning issues". 8 February 2024 | 17:30 - 18:30 | ARTantide Gallery Via Messedaglia, 7 - Verona
The guide provides a comprehensive overview of the rules, obligations and roles in the prevention of money laundering. With its usual operational approach, the guide also deals in detail with the new features introduced on 9 October 2023 with the publication in the Italian Official Gazette no. 236 of the Ministerial Decree of 29 September 2023, which makes the Register of Beneficial Owners operational and which will be populated from 11 December 2023.
L’Agenzia delle Entrate, con la circolare n. 29 del 19 ottobre 2023, fornisce chiarimenti in merito al trattamento fiscale del coacervo “successorio” e del coacervo “donativo” ai fini dell’imposta sulle successioni e donazioni.
Belluzzo International Partners is a multidisciplinary, international and independent professional boutique that provides consultancy in the areas of Wealth, Law, Tax, Finance.
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