{"id":1632,"date":"2020-10-27T14:04:33","date_gmt":"2020-10-27T13:04:33","guid":{"rendered":"https:\/\/www.hesse-baldessarelli.it\/consulenza-specialistica\/"},"modified":"2020-10-27T16:09:00","modified_gmt":"2020-10-27T15:09:00","slug":"consulenza-specialistica","status":"publish","type":"page","link":"https:\/\/www.hessepartner.it\/it\/consulenza-specialistica\/","title":{"rendered":"SPECIALISTI"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" 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:100px;--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-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow 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\" style=\"--awb-padding-top:40px;--awb-padding-right:60px;--awb-padding-bottom:20px;--awb-padding-left:60px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p>IT &#8211; Gerne gehen wir \u00fcber die klassische T\u00e4tigkeit einer Steuerkanzlei hinaus und haben konsolidierte Erfahrung in folgenden Bereichen: &#8211; IT<\/p>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_2 1_2 fusion-one-half fusion-column-first\" style=\"--awb-bg-size:cover;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:14px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#2c6826;--awb-content-color:#666666;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#2c6826;--awb-title-font-family:&quot;Open Sans&quot;;--awb-title-font-weight:600;--awb-title-font-style:normal;--awb-title-font-size:14px;--awb-title-letter-spacing:0px;--awb-title-line-height:1.43;--awb-content-font-family:&quot;Open Sans&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-1632-1\"><div class=\"fusion-panel panel-default panel-05840985ed9c6f763 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_05840985ed9c6f763\"><a aria-expanded=\"false\" aria-controls=\"05840985ed9c6f763\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1632-1\" data-target=\"#05840985ed9c6f763\" href=\"#05840985ed9c6f763\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Acquisto e vendita di aziende\/contratti<\/span><\/a><\/h4><\/div><div id=\"05840985ed9c6f763\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_05840985ed9c6f763\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Analisi (Due Diligence) d\u2019azienda, affiancamento e gestione dei processi di vendita o di acquisto d\u2019azienda, gestione delle trattative di acquisto e di vendita, redazione dei relativi contratti.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-28e5abbbefc1c7575 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_28e5abbbefc1c7575\"><a aria-expanded=\"false\" aria-controls=\"28e5abbbefc1c7575\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1632-1\" data-target=\"#28e5abbbefc1c7575\" href=\"#28e5abbbefc1c7575\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Finanziamenti<\/span><\/a><\/h4><\/div><div id=\"28e5abbbefc1c7575\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_28e5abbbefc1c7575\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Gestione delle trattative con banche e societ\u00e0 di leasing, investitori privati e strutturazione delle relative garanzie; supporto e ricerca di banche, cooperative di garanzia ed equity partner.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-465596a6dac26d2fe fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_465596a6dac26d2fe\"><a aria-expanded=\"false\" aria-controls=\"465596a6dac26d2fe\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1632-1\" data-target=\"#465596a6dac26d2fe\" href=\"#465596a6dac26d2fe\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Passaggi generazionali<\/span><\/a><\/h4><\/div><div id=\"465596a6dac26d2fe\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_465596a6dac26d2fe\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Accompagnamento durante il processo di passaggio generazionale e conduzione delle relative trattative, colloqui, anche in situazioni di conflitto, sempre con l&#8217;obiettivo di raggiungere una soluzione ragionevole e senza controversie legali.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-031dbdec9f8e62487 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_031dbdec9f8e62487\"><a aria-expanded=\"false\" aria-controls=\"031dbdec9f8e62487\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1632-1\" data-target=\"#031dbdec9f8e62487\" href=\"#031dbdec9f8e62487\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Consulenza in situazioni di conflitto<\/span><\/a><\/h4><\/div><div id=\"031dbdec9f8e62487\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_031dbdec9f8e62487\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Condurre trattative e colloqui in situazioni di conflitto (ad es. tra azionisti) con l&#8217;obiettivo di raggiungere un accordo sostenibile e senza controversie legali.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-a2185bc96780e91d5 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_a2185bc96780e91d5\"><a aria-expanded=\"false\" aria-controls=\"a2185bc96780e91d5\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1632-1\" data-target=\"#a2185bc96780e91d5\" href=\"#a2185bc96780e91d5\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Operazioni e transazioni immobiliari<\/span><\/a><\/h4><\/div><div id=\"a2185bc96780e91d5\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_a2185bc96780e91d5\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Inquadramento e gestione di operazioni immobiliari e conduzione delle relative trattative, predisposizioni dei contratti di compravendita, assistenza nei finanziamenti, anche per case vacanza in Italia (per esempio al Lago di Garda).<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_2 1_2 fusion-one-half fusion-column-last\" style=\"--awb-bg-size:cover;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:14px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#2c6826;--awb-content-color:#666666;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#2c6826;--awb-title-font-family:&quot;Open Sans&quot;;--awb-title-font-weight:600;--awb-title-font-style:normal;--awb-title-font-size:14px;--awb-title-letter-spacing:0px;--awb-title-line-height:1.43;--awb-content-font-family:&quot;Open Sans&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-1632-2\"><div class=\"fusion-panel panel-default panel-8a4b46326e52748da fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_8a4b46326e52748da\"><a aria-expanded=\"false\" aria-controls=\"8a4b46326e52748da\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1632-2\" data-target=\"#8a4b46326e52748da\" href=\"#8a4b46326e52748da\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Consulenza strategica per lo sviluppo di nuovi modelli di business<\/span><\/a><\/h4><\/div><div id=\"8a4b46326e52748da\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_8a4b46326e52748da\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Consulenza per lo sviluppo di nuovi modelli di business attraverso un esame critico degli stessi, predisposizione di business plan e piani finanziari concreti e chiari, supporto nella ricerca e selezione di equity partner e finanziatori.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-26fb4502bb220478b fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_26fb4502bb220478b\"><a aria-expanded=\"false\" aria-controls=\"26fb4502bb220478b\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1632-2\" data-target=\"#26fb4502bb220478b\" href=\"#26fb4502bb220478b\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Riorganizzazione e ristrutturazione aziendale<\/span><\/a><\/h4><\/div><div id=\"26fb4502bb220478b\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_26fb4502bb220478b\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Predisposizione di piani di riorganizzazione e ristrutturazione aziendale nonch\u00e9 affiancamento continuo anche in casi di aziende attualmente sane le quale vogliano consolidare nel lungo periodo reddittivit\u00e0 e posizione finanziaria attraverso un&#8217;analisi critica del proprio modello di business.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-3de137f6775d8d864 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_3de137f6775d8d864\"><a aria-expanded=\"false\" aria-controls=\"3de137f6775d8d864\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1632-2\" data-target=\"#3de137f6775d8d864\" href=\"#3de137f6775d8d864\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Sovvenzioni e aiuti pubblici<\/span><\/a><\/h4><\/div><div id=\"3de137f6775d8d864\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_3de137f6775d8d864\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Consulenza e sostegno nella selezione, richiesta e gestione di sovvenzioni e aiuti pubblici, tra gli altri anche in relazione al contributo in conto interessi <em>&#8220;Sabatini&#8221;.<\/em><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-561fbc93f3eb30ead fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_561fbc93f3eb30ead\"><a aria-expanded=\"false\" aria-controls=\"561fbc93f3eb30ead\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1632-2\" data-target=\"#561fbc93f3eb30ead\" href=\"#561fbc93f3eb30ead\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Predisposizione di perizie e valutazioni<\/span><\/a><\/h4><\/div><div id=\"561fbc93f3eb30ead\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_561fbc93f3eb30ead\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Predisposizione di perizie in qualit\u00e0 di periti di parte, di periti nominati dal tribunale o al di fuori di un procedimento giudiziario.<\/p>\n<p>Preparazione di rapporti di valutazione \/ stime di societ\u00e0, societ\u00e0 e partecipazioni.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-color:#e2e2e2;--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:0px;--awb-padding-bottom:100px;--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-2 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-1 fusion-title-center fusion-title-text fusion-title-size-two\" style=\"--awb-margin-bottom:30px;--awb-margin-right-small:0px;--awb-margin-bottom-small:30px;--awb-margin-left-small:0px;\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><span class=\"awb-title-spacer\"><\/span><h2 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;\"><p class=\"title-heading-center fusion-responsive-typography-calculated\" data-fontsize=\"28\" data-lineheight=\"33.88px\">Notizie e circolari<\/p><\/h2><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:70px;width:100%;max-width:170px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dfdddd;border-color:#dfdddd;border-top-width:1px;\"><\/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-3 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-padding-top:60px;--awb-padding-right:60px;--awb-padding-bottom:45px;--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;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:30px;width:100%;max-width:170px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dfdddd;border-color:#dfdddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow 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;\">2026-09-12T20:14:48+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/ininterrotto-possesso-c-d-holding-period-partecipazione-acquisita-per-effetto-di-conferimento-della-partecipazione-in-regime-fiscale-di-realizzo-controllato-o\/\">Ininterrotto possesso (c.d. \u201cholding period\u201d) &#8211; Partecipazione acquisita per effetto di conferimento della partecipazione in regime fiscale di \u201crealizzo controllato\u201d o di scorporo \u201cmediante scissione\u201d<\/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;\">2026-09-12T20:14:48+02:00<\/span><span>Settembre 12th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>Con riferimento allo scorporo \"mediante scissione\" ex art. 2506.1 c.c., a favore di una societ\u00e0 beneficiaria preesistente, di un patrimonio formato da beni diversi da aziende o rami d'azienda e da partecipazioni con i requisiti [...]<\/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;\">2026-04-26T18:50:47+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 delle societ\u00e0 sulle decisioni assembleari strategiche dell'altra che [...]<\/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 formale della misura fissa percentuale dei costi contenuta [...]<\/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 pu\u00f2 di conseguenza beneficiare dei requisiti PEX. Per [...]<\/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 un compendio immobiliare relativo a una ex fonderia. [...]<\/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 di tempo in cui si \u00e8 protratta la [...]<\/p><\/div><\/article><\/section><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"100-width.php","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-1632","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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