{"id":2868,"date":"2024-12-17T15:35:01","date_gmt":"2024-12-17T14:35:01","guid":{"rendered":"https:\/\/www.hessepartner.it\/?page_id=2868"},"modified":"2024-12-17T15:35:01","modified_gmt":"2024-12-17T14:35:01","slug":"home","status":"publish","type":"page","link":"https:\/\/www.hessepartner.it\/en\/","title":{"rendered":"HOME"},"content":{"rendered":"

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Guiding principle \u2013 Mission \u2013 Contact<\/h3><\/span>
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We are auditors and tax consultants based in Meran, Italy.
\nOur aim is to act quickly and in a client-oriented manner to create sustainable added value. You as our client are our main focus and we strive to provide you with customized, comprehensive and personal service. You can expect the highest level of reliability, expertise and commitment from us for an appropriate fee.<\/p>\n<\/div>

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more about us<\/span><\/a><\/div>
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Domestic consulting<\/h3><\/span>
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We advise domestic and local clients on tax, commercial, contractual and economic matters. With our many years of experience, a compact, goal-oriented team and an extensive network, we would like to provide you with comprehensive advice on your business and economic decisions. We are also happy to advise you on specialized topics.<\/p>\n<\/div>

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More about domestic consulting<\/span><\/a><\/div>
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More about specialized consulting<\/span><\/a><\/div>
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German-speaking countries<\/h3><\/span>
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Our location in South Tyrol (with German as an official language) and our knowledge of the different cultural and linguistic areas enable us to advise you on your tax and economic decisions in Italy. Our network and access to Italian markets, banks and institutions is an advantage in this regard.<\/p>\n<\/div>

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Further information<\/span><\/a><\/div>
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Formation<\/h2><\/a><\/div>
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Formation of companies and businesses in Italy<\/p>\n<\/div><\/div><\/div>

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VAT (Value Added Tax)<\/h2><\/a><\/div>
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VAT registration in Italy<\/p>\n<\/div><\/div><\/div>

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Contracts<\/h2><\/a><\/div>
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Drafting of sales contracts<\/p>\n<\/div><\/div><\/div>

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Financial statements<\/h2><\/a><\/div>
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Preparation of annual financial statements<\/p>\n<\/div><\/div><\/div>

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News<\/h2><\/span>
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Georg Hesse<\/a><\/span><\/span>2026-05-31T23:20:37+02:00<\/span>

Costituzione di nuova societ\u00e0 e sottoscrizione del capitale sociale – Holding period<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-05-31T23:20:37+02:00<\/span>May 31st, 2026<\/span>|<\/span><\/p>

In merito, si pone il dubbio interpretativo sulla sussistenza dei requisiti per beneficiare della pex, in considerazione dell'esistenza di partecipazioni acquisite nella fase di costituzione della conferitaria e di partecipazioni acquisite\/ricevute successivamente in cambio del [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-05-31T23:19:14+02:00<\/span>

Incorporation of a New Company and Subscription of Share Capital \u2013 Subsequent Capital Increase by Means of a Business Contribution under Tax Neutrality \u2013 Transfer of the Participation Received \u2013 Holding Period<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-05-31T23:19:14+02:00<\/span>May 31st, 2026<\/span>|<\/span><\/p>

The analysis concerns the case of a business contribution followed by the disposal of the participation received in exchange. In this regard, an interpretative question arises as to whether the conditions for benefiting from the [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:53:14+02:00<\/span>

Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:53:14+02:00<\/span>April 26th, 2026<\/span>|<\/span><\/p>

In its judgment of 13 April 2026, No. 9260, the Supreme Court held that an external corporate link requires proof of the actual exercise of significant influence by one company over the strategic shareholders\u2019 decisions [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:34:07+02:00<\/span>

Consultancy costs recharged by the parent company \u2013 Deductibility \u2013 Conditions (Supreme Court, 21 April 2026, No. 10456)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-04-26T18:34:07+02:00<\/span>April 26th, 2026<\/span>|<\/span><\/p>

The ruling of 21 April 2026, No. 10456 addresses the requirement of business relevance under Article 109 of the Italian Income Tax Code (TUIR) and the deductibility of consultancy services recharged by a parent company [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-04-06T08:04:21+02:00<\/span>

Commerciality requirement \u2013 Companies constructing electricity generation plants \u2013 Absence (Italian Revenue Agency ruling of 1 April 2026, No. 97)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-04-06T08:04:21+02:00<\/span>April 6th, 2026<\/span>|<\/span><\/p>

According to the ruling of the Italian Revenue Agency dated 1 April 2026, No. 97, the disposal of shareholdings in companies engaged in the construction of electricity generation plants does not meet the commerciality requirement [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-03-29T11:29:47+02:00<\/span>

Requirement of commercial activity \u2013 Preparatory activities for property development (Italian Supreme Court, 23 March 2026, No. 6732)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-03-29T11:29:47+02:00<\/span>March 29th, 2026<\/span>|<\/span><\/p>

The ruling of the Corte di Cassazione of 23 March 2026, No. 6732, addressed the existence of the requirement of commercial activity for PEX purposes in relation to a company that initiated a redevelopment project [...]<\/p><\/div><\/article><\/section><\/div>

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