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Fari accesi sulle società di comodo nella UE

In data 22 dicembre 2021, la Commissione Europea ha adottato una Proposta di Direttiva finalizzata a contrastare l’uso improprio ai fini fiscali delle società di comodo residenti nei paesi dell’Unione (“Proposal for a Council...more

L'agenzia delle entrate commenta il regime fiscale delle operazioni di cartolarizzazione immobiliare

Con la Risposta a Interpello n. 132 del 2 marzo 2021, l’Agenzia delle Entrate (Divisione Contribuenti – Direzione Centrale Piccole e medie imprese) (“Agenzia”) commenta per la prima volta il regime fiscale applicabile alle...more

Legge di Bilancio 2021: ulteriore proroga per la rideterminazione dei valori di terreni e partecipazioni

Con la legge di Bilancio 2021, il legislatore ha prorogato anche per il 2021 la possibilità di rideterminare il valore di acquisto dei terreni e delle partecipazioni non negoziate nei mercati regolamentati. Si tratta della...more

Le modifiche alla disciplina della cessione di crediti deteriorati e trasformazione delle DTA in crediti d'imposta

L'articolo 72 del Decreto Legge 14 agosto 2020, n. 104, convertito in legge con modificazioni dall'articolo 1 della Legge 13 ottobre 2020, n. 126 (GU n. 253 del 13 ottobre 2020), chiarisce taluni aspetti rilevanti e sino ad...more

La Consulta Conferma La Costituzionalita' Dell'articolo 20 Del Testo Unico Dell'imposta Di Registro In Riferimento Agli Articoli 3...

Con sentenza n. 158/2020, depositata il 21 luglio 2020, la Consulta ha dichiarato la non fondatezza delle questioni di legittimità costituzionale dell’articolo 20 del d.p.r. 26 aprile 1986, n. 131 (“TUR”), come recentemente...more

L'Agenzia delle Entrate commenta il regime fiscale applicabile ai proventi derivanti da prestiti erogati per il tramite di...

In sede di risposta all'Interpello n. 169 del 9 giugno 2020, l'Agenzia delle Entrate ha commentato il regime fiscale applicabile ai proventi derivanti da prestiti erogati per il tramite delle c.d. piattaforme di Peer to Peer...more

Debiti tributari e responsabilita' solidale del cessionario d'azienda

Con le recenti risposte alle istanze di Interpello n. 276 e n. 277, l’Agenzia delle Entrate (“Agenzia”) ha commentato la disciplina dell’articolo 14 del d.lgs. 472/1997 in materia di responsabilità solidale del cessionario (o...more

Recenti Orientamenti Della Agenzia Delle Entrate in Materia di Abuso del Diritto e Imposta di Registro

La prassi della Agenzia delle Entrate di riqualificare il contenuto degli atti soggetti a registrazione sulla base degli effetti economici realizzati ha interessato numerose operazioni degli ultimi anni....more

6/20/2019  /  Investment , Italy , Tax Revenues

Il nuovo regime fiscale delle Società Veicolo d'Appoggio nell'ambito delle operazioni di cartolarizzazione

Con il Decreto Legge 30 aprile 2019, n. 34, pubblicato in GU n. 100 del 30 aprile 2019 (c.d. "Decreto Crescita"), sono state apportate alcune modifiche alla legge 30 aprile 1999 n. 130 sulla cartolarizzazione dei crediti (la...more

L'Agenzia delle Entrate commenta il regime fiscale del private placement di MiniBond non quotati

E' di pochi giorni orsono la risposta della Direzione Centrale della Agenzia delle Entrate ad una istanza di Interpello avente ad oggetto il regime fiscale applicabile ad un prestito obbligazionario non negoziato su ExtraMOT...more

Lunione europea ha pubblicato la black list dei paradisi fiscali

Il Consiglio Europeo dei ministri dell'economia ha approvato e pubblicato una lista di 17 Paesi considerati paradisi fiscali (c.d. "Black List") e una lista di 47 Paesi che si sono impegnati ad allinearsi e rispettare i...more

Carried Interest tax regime in Italy (art. 60 of Law 96/2017)

The new tax regime aims at discounting the taxation of the excess profit (i.e. profit in excess of the amount that the managers have contributed to the undertaking) attributed to investment managers or managers of target...more

Split Payment le nuove disposizioni contenute nella cd Manovrina 2017

L'art. 1 del D.L. 50/2017, convertito con Legge 96/2017 pubblicata in G.U. del 23 giugno 2017, ha introdotto nel Decreto IVA (DPR 633/1972) nuove disposizioni in materia di scissione dei pagamenti (di seguito anche "Split...more

Una nuova Cassazione sulla tassazione della cessione di quote ai fini della imposta di registro

Con la Sentenza n. 11877, depositata in data 12 maggio 2017, la Corte di cassazione suscita nuovi dubbi sulla applicazione della imposta di registro, assoggettando al regime proprio della cessione d'azienda (imposta di...more

Il nuovo regime fiscale dei piani di co investimento di amministratori e dipendenti

L'articolo 60 del d.l. n. 50 del 24 aprile 2017, pubblicato in G.U. 24 aprile 2017 (di seguito "Decreto"), disciplina il regime fiscale applicabile ai redditi derivanti dalla partecipazione ad OICR, società o enti percepiti...more

La definizione agevolata delle controversie tributarie

L'articolo 11 del d.l. n. 50 del 24 aprile 2017, pubblicato in GU 24 aprile 2017, introduce e disciplina la c.d. "Definizione agevolata delle controversie tributarie". ...more

5/8/2017  /  Italy , Tax Appeals , Tax Liability

The Flat Tax for individuals transferring their tax residence to Italy

The 2017 Budget Law 2017 introduced a substitute tax optional regime (equal to € 100,000 per each tax year) for non-resident individuals wishing to transfer their tax residence to Italy. ...more

La "Flat Tax" per i neo-residenti non domiciliati

Con la legge di bilancio 2017, il legislatore ha introdotto un regime opzionale di tassazione forfetaria (pari a € 100.000 annui) per le persone fisiche non residenti che intendono trasferire la residenza fiscale nel nostro...more

Via Libera Alla Voluntary Disclosure: Gli Aspetti Principali Della Disciplina In Attesa Della Pubblicazione In G.U.

E' in attesa di pubblicazione sulla Gazzetta Ufficiale il testo di legge approvato giovedì 4 dicembre dal Senato in materia di rientro dei capitali dall'estero (c.d. Voluntary Disclosure o Collaborazione Volontaria). Oltre...more

12/14/2014

La Tassazione Del Trust Non Commerciale Alla Luce Del Disegno Di Legge Di Stabilità 2015.

L’art. 44 del Disegno di Legge di Stabilità 2015 introduce una modifica al regime di tassazione dei dividendi percepiti dagli enti non commerciali, diminuendo notevolmente la quota esclusa da tassazione. La modifica, se...more

11/6/2014

Il “Decreto Crescita” e gli interventi sulla disciplina fiscale delle obbligazioni emesse da società non quotate e dei...

In data 24 giugno 2014, è stato pubblicato in G.U. n. 144 il decreto legge n. 91 (c.d. “Decreto Crescita”), in vigore dal 25 giugno 2014, recante inter alia disposizioni urgenti per le imprese. Gli articoli 21 e 22 del...more

7/3/2014

Battuta D'arresto Per La Voluntary Disclosure

Come annunciato, l'articolo 1 del decreto legge 28 gennaio 2014, n. 4 (pubblicato in G.U. n. 23 del 29 gennaio 2014 – di seguito "Decreto") in materia di "Voluntary Disclosure" o "Collaborazione Volontaria" per il rientro dei...more

Pubblicato In G.U. Il Decreto Legge Sulla Voluntary Disclosure Per Il Rientro Dei Capitali All'estero

Il decreto legge 28 gennaio 2014, n. 4 (pubblicato in G.U. n. 23 del 29 gennaio 2014 – di seguito "Decreto") introduce nel d.l. 167/1990 (in materia di "Rilevazione ai fini fiscali di taluni trasferimenti da e per l'estero di...more

Il Decreto Legge “Destinazione Italia” E Gli Interventi Sulla Disciplina Fiscale Della Imposta Sostitutiva E Dei C.D. Minibond.

In data 23 dicembre 2013, è stato pubblicato in G.U. n. 300 il decreto legge n. 145 (il “Decreto n. 145”), in vigore dal 24 dicembre 2013, recante inter alia interventi urgenti di avvio del piano “Destinazione Italia”. L’art....more

1/18/2014  /  Bonds , Debt Securities

Evoluzione Delle Forme Associative Dell’Attività Professionale

La rubrica dell’Agenzia delle Entrate, FiscoOggi, ha pubblicato nei giorni scorsi una serie di interventi sulla tassazione delle attività professionali esercitate in forma collettiva. L’agenzia ha premesso una...more

6/18/2013
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JD Supra Privacy Policy

Updated: Dec 28, 2021:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

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Children's Information

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Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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  • Onward Transfer to Third Parties: As noted in the "How We Share Your Data" Section above, JD Supra may share your information with third parties. When JD Supra discloses your personal information to third parties, we have ensured that such third parties have either certified under the EU-U.S. or Swiss Privacy Shield Framework and will process all personal data received from EU member states/Switzerland in reliance on the applicable Privacy Shield Framework or that they have been subjected to strict contractual provisions in their contract with us to guarantee an adequate level of data protection for your data.

California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

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Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

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JD Supra Cookie Guide

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We use cookies and other tracking technologies to:

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JD Supra Cookies. We place our own cookies on your computer to track certain information about you while you are using our Website and Services. For example, we place a session cookie on your computer each time you visit our Website. We use these cookies to allow you to log-in to your subscriber account. In addition, through these cookies we are able to collect information about how you use the Website, including what browser you may be using, your IP address, and the URL address you came from upon visiting our Website and the URL you next visit (even if those URLs are not on our Website). We also utilize email web beacons to monitor whether our emails are being delivered and read. We also use these tools to help deliver reader analytics to our authors to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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