Our Firm, with Equity Partner Alessandro Saini, provided tax assistance to GUM Group, which, through its subsidiary PayGlobe, acquired 60% of Moneynet, a company controlled by the IVS Group.
On 19 November 2024, the Italian Tax Authorities issued Circular Letter n. 23/E/2024 aiming to clarify the IME rules. Our Focus Update provided a brief examination of the IME rules and of the clarifications provided by the Italian Tax Authorities.
Our Guide for Foreign Investors is available on request and aims to provide a first reference of the relevant rules related to Italy from the perspective of a foreign investor.
L’Agenzia delle Entrate, nella Risposta ad interpello n. 203 del 15 ottobre 2024 ha stabilito che la rinuncia unilaterale a un credito vantato nei confronti di un fallimento non consente l’esercizio della variazione IVA in quanto non è assimilabile ad alcuna delle ipotesi previste dall’articolo 26, comma 2 del d.P.R. 633/1972, disattendendo così la posizione espressa dalla Corte di Cassazione nella Sentenza n. 35518/2023.
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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