{"id":1499,"date":"2020-10-27T12:28:34","date_gmt":"2020-10-27T11:28:34","guid":{"rendered":"https:\/\/www.hesse-baldessarelli.it\/news\/"},"modified":"2020-10-27T13:36:41","modified_gmt":"2020-10-27T12:36:41","slug":"news","status":"publish","type":"page","link":"https:\/\/www.hessepartner.it\/it\/news\/","title":{"rendered":"News"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:110px;--awb-padding-bottom:80px;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#2c6826;border-color:#2c6826;border-top-width:5px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last green-border rounded-border\" style=\"--awb-padding-top:60px;--awb-padding-right:60px;--awb-padding-bottom:0px;;--awb-padding-left:60px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:45px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-default layout-columns-3\"><section class=\"fusion-columns columns fusion-columns-3 columns-3\"><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-26T18:50:47+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/collegamento-di-societa-in-presentza-di-rapporti-di-parentela-o-affinita\/\">Collegamento di societ\u00e0 &#8211; in presentza di rapporti di parentela o affinit\u00e0<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-26T18:50:47+02:00<\/span><span>Aprile 26th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>La Corte di Cassazione, nella sentenza 13.4.2026 n. 9260, ha stabilito che il collegamento societario esterno richiede l'accertamento dell'esercizio effettivo di un'influenza notevole da parte di una [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-26T18:33:09+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/spese-di-consulenza-a-carico-dalla-societa-capogruppo\/\">Spese di consulenza adebbitate dalla societ\u00e0 capogruppo ad altre societ\u00e0 del gruppo<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-26T18:33:09+02:00<\/span><span>Aprile 26th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>\u00a0(Cass. 21.4.2026 n. 10456) L'ordinanza Cass. 21.4.2026 n. 10456 afferma che non pu\u00f2 reputarsi sufficiente, ai fini della deduzione del costo di consulenza infragruppo, una mera indicazione [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-06T08:03:04+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/imprese-che-realizzano-impianti-di-produzione-elettrica-insussistenza-della-commercialilita-risposta-interpello-agenzia-delle-entrate-1-4-2026-n-97\/\">Imprese che realizzano impianti di produzione elettrica &#8211; Insussistenza della commercialilit\u00e0 (risposta interpello Agenzia delle Entrate 1.4.2026 n. 97)<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-06T08:03:04+02:00<\/span><span>Aprile 6th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>La vendita di partecipazioni in societ\u00e0 di costruzione di impianti di produzione elettrica se la struttura operativa non \u00e8 potenzialmente idonea all'avvio del processo produttivo e non [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-29T11:24:16+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/applicazione-pex-attivita-propedeutiche-alla-costruzione-dellimmobile-necessarie-cass-23-3-2026-n-6732\/\">Applicazione PEX &#8211; attivit\u00e0 propedeutiche alla costruzione dell&#8217;immobile necessarie (Cass. 23.3.2026 n. 6732)<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-29T11:24:16+02:00<\/span><span>Marzo 29th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>La Cassazione \u00e8 intervenuta sulla sussistenza del requisito della commercialit\u00e0 valido ai fini pex con riferimento a una societ\u00e0 che ha intrapreso un progetto di valorizzazione di [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-21T20:44:36+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/conferimento-dazienda-continuita-nel-periodo-di-possesso-di-azienda-conferita-data-di-acquisizione-dei-singoli-beni-irrilevanza\/\">Conferimento d&#8217;azienda &#8211; Continuit\u00e0 nel periodo di possesso di azienda conferita &#8211; Data di acquisizione dei singoli beni &#8211; Irrilevanza<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-21T20:44:36+01:00<\/span><span>Marzo 21st, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>Nella determinazione del periodo di possesso delle partecipazioni ricevute in esito ad un conferimento di azienda ex art. 176 del TUIR, si deve tenere conto del lasso [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-14T21:29:30+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/postergazione-nozione-di-finanziamento-momento-rilevante-cass-12-3-2026-n-5582\/\">Postergazione \u2013 Nozione di finanziamento \u2013 Momento rilevante (Cass. 12.3.2026 n. 5582)<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-03-14T21:29:30+01:00<\/span><span>Marzo 14th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>La Corte di Cassazione, in tema di postergazione del rimborso dei finanziamenti dei soci a favore della societ\u00e0 (art. 2467 c.c.), ha ribadito che: - rientrano nella [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-21T20:57:53+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/partecipazione-minima-del-5-o-di-500-00000-euro-investimenti-in-club-deal\/\">Partecipazione minima del 5% o di 500.000,00 euro &#8211;  Investimenti in club deal<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-21T20:57:53+01:00<\/span><span>Febbraio 21st, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>L'ordine del giorno 29.12.2025 n. 9\/2750\/168 ha impegnato il Governo a valutare l'opportunit\u00e0 di assumere ogni iniziativa volta a chiarire, anche in via amministrativa, che le operazioni [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-15T22:28:43+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/diritto-al-credito-per-le-imposte-estere-c-g-t-i-como-4-11-2025-n-297-1-25\/\">Diritto al credito per le imposte estere &#8211; (C.G.T. I Como 4.11.2025 n. 297\/1\/25)<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-15T22:28:43+01:00<\/span><span>Febbraio 15th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>La sentenza della C.G.T. I Como 4.11.2025 n. 297\/1\/25 ha confermato il principio, secondo cui le imposte pagate all'estero da persone fisiche residenti in Italia sui dividendi [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-25T19:37:00+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/responsabilita-solidale-dei-soci-non-amministratori-di-una-srl\/\">Responsabilit\u00e0 solidale dei soci non amministratori di una SRL<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-25T19:37:00+01:00<\/span><span>Gennaio 25th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>La Corte di Cassazione, nell'ordinanza n. 1358\/2026, ha affermato che, ai sensi dell'art. 2476 co. 8 c.c., il socio non amministratore di una srl non \u00e8 responsabile [...]<\/p><\/div><\/article><\/section><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"100-width.php","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-1499","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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