{"id":3054,"date":"2025-02-25T08:39:01","date_gmt":"2025-02-25T07:39:01","guid":{"rendered":"https:\/\/www.hessepartner.it\/?page_id=3054"},"modified":"2025-02-25T08:52:09","modified_gmt":"2025-02-25T07:52:09","slug":"news","status":"publish","type":"page","link":"https:\/\/www.hessepartner.it\/en\/news\/","title":{"rendered":"News"},"content":{"rendered":"
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Georg Hesse<\/a><\/span><\/span>2026-09-12T20:13:54+02:00<\/span>

Uninterrupted ownership (the \u201cholding period\u201d) \u2013 Shareholding acquired as a result of a contribution under the \u201ccontrolled realisation\u201d tax regime or by way of a demerger (\u201cscissione mediante scorporo\u201d) \u2013 Effects<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-09-12T20:13:54+02:00<\/span>September 12th, 2026<\/span>|<\/span><\/p>

With regard to a demerger by way of a \u201cscissione mediante scorporo\u201d pursuant to Article 2506.1 of the Italian Civil Code, involving the transfer to a pre-existing [...]<\/p><\/div><\/article>

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 [...]<\/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 [...]<\/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 [...]<\/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 [...]<\/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 [...]<\/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 [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-03-21T20:43:17+01:00<\/span>

Contribution of a business \u2013 Continuity of the holding period of the contributed business and the acquired shareholding \u2013 Acquisition date of individual assets \u2013 Irrelevance (AIDC Practice Statement No. 235)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-03-21T20:43:17+01:00<\/span>March 21st, 2026<\/span>|<\/span><\/p>

\u00a0 In determining the holding period of the shareholdings received as a result of a business contribution pursuant to Article 176 of the Italian Income Tax Code [...]<\/p><\/div><\/article>

Georg Hesse<\/a><\/span><\/span>2026-03-14T21:33:29+01:00<\/span>

Subordination \u2013 Concept of financing \u2013 Assessment of the conditions \u2013 Relevant point in time (Italian Supreme Court, 12 March 2026, No. 5582)<\/a><\/h4>

Georg Hesse<\/a><\/span><\/span>2026-03-14T21:33:29+01:00<\/span>March 14th, 2026<\/span>|<\/span><\/p>

By order No. 5582 of 12 March 2026, the Italian Supreme Court (Corte di Cassazione), concerning the subordination of the repayment of shareholders\u2019 loans in favour of [...]<\/p><\/div><\/article><\/section>

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