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>0 Comments<\/a><\/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>0 Comments<\/a><\/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>0 Comments<\/a><\/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>0 Comments<\/a><\/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>0 Comments<\/a><\/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>0 Comments<\/a><\/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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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>May 31st, 2026<\/span>|<\/span>0 Comments<\/a><\/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>April 26th, 2026<\/span>|<\/span>0 Comments<\/a><\/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>April 26th, 2026<\/span>|<\/span>0 Comments<\/a><\/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>April 6th, 2026<\/span>|<\/span>0 Comments<\/a><\/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>March 29th, 2026<\/span>|<\/span>0 Comments<\/a><\/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>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>
Corporate link \u2013 Significant influence \u2013 Family or affinity relationships \u2013 Corporate group<\/a><\/h4>
Consultancy costs recharged by the parent company \u2013 Deductibility \u2013 Conditions (Supreme Court, 21 April 2026, No. 10456)<\/a><\/h4>
Commerciality requirement \u2013 Companies constructing electricity generation plants \u2013 Absence (Italian Revenue Agency ruling of 1 April 2026, No. 97)<\/a><\/h4>
Requirement of commercial activity \u2013 Preparatory activities for property development (Italian Supreme Court, 23 March 2026, No. 6732)<\/a><\/h4>