{"version":"1.0","provider_name":"","provider_url":"https:\/\/www.hessepartner.it\/en\/","author_name":"Georg Hesse","author_url":"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/","title":"Companies can obtain an IRAP refund on dividends -","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"ublQehXxZv\"><a href=\"https:\/\/www.hessepartner.it\/en\/companies-can-obtain-an-irap-refund-on-dividend\/\">Companies can obtain an IRAP refund on dividends<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.hessepartner.it\/en\/companies-can-obtain-an-irap-refund-on-dividend\/embed\/#?secret=ublQehXxZv\" width=\"600\" height=\"338\" title=\"&#8220;Companies can obtain an IRAP refund on dividends&#8221; &#8212; \" data-secret=\"ublQehXxZv\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.hessepartner.it\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Companies can obtain an IRAP refund on dividends, thereby overcoming national practice and strengthening the application of EU directives. This was established by Judgment No. 681 of 29 September 2025 by the Second Tax Court of Piedmont. In the field of corporate taxation, the taxation of dividends received by parent companies has always represented a [...]"}