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  • 30.09.21

    Public consultation on trusts

    Our Firm took part in the public consultation launched by the Italian Revenue Agency on 11 August 2021 offering some considerations on the draft circular letter on the taxation of trusts. Our considerations are divided into three parts: Direct taxation Indirect taxation Fiscal surveillance Paolo Giovannini, Matteo Rapinesi, Dario Augello and Francesco Amoresano contributed to […]

  • 24.09.21

    Purchase of treasury shares not tax-equivalent to shareholder’s withdrawal

    The purchase of treasury shares is not tax-equivalent to shareholder withdrawal. By analysing a buy back transaction involving the shareholder of a Holding Company, the competent Italian Tax Authority (so called “Direzione Regionale del Veneto”) stated that the purchase of treasury shares by the Holding Company entails the realisation of capital gain, and not of […]

  • 15.09.21

    Withdrawal from non-competition agreement not allowed

    The employer may not withdraw from the non-competition agreement. This was confirmed by the Italian Supreme Court in its order 23723/2021 filed on 1 September 2021, analysing a unilateral withdrawal clause from the no-competition agreement established to the benefit of the employer.

  • 04.08.21

    Electronic filings with the Supreme Court until December 31, 2021

    The Government has extended the state of emergency due to the spread of the coronavirus until December 31, 2021. As a result, the provisions relating to the procedures for conducting hearings in tax commissions and the electronic filing of documents with the Supreme Court have also been extended until December 31, 2021. Dario Augello and […]

  • 21.07.21

    LAWP is assisting Venezia FC

    We are assisting a club enrolled in the Serie A championship on a wide range of legal, tax and financial matters, including in the corporate and commercial areas, the development of special projects and the management control system. The team is composed of several professionals with experience in the relevant field Maurizio Marullo, Claudio Todesco, Giorgio Vagnoni, Francesco Amoresano, Francesco […]

  • 03.07.21

    VAT neutrality to be preserved in tax assessment

    In case of assessment for tax evasion, States must always preserve VAT neutrality. This has been confirmed by the Court of Justice of the European Union in its judgment C-521/19 of 1 July 2021, analysing the case of a self-employed worker resident in Spain who received not-declared  payments off the books. Dario Augello and Gabriella […]

  • 24.05.21

    Exports and investments, the recovery comes from international markets

    Maurizio Marullo, interviewed by ItaliaOggi in the article ‘Export and investments, the recovery comes from international markets’, explained: “Growth in these macro geographical areas often requires the identification of local partners of the highest level, with whom to negotiate and set up joint ventures aimed at establishing production facilities and strengthening their commercial presence in the […]

  • 03.05.21

    Electronic filings with the Italian Supreme Court of Cassation until July 31, 2021

    The Ministerial Decree of 27January 2021 allowed the filing of acts and documents electronically also at the Italian Supreme Court of Cassation, from 31  March 2021 and provisionally until 31  July 2021. Electronic filing, which is still optional and not mandatory, has full legal value and exempts the parties from the simultaneous filing of the […]

  • 02.02.21

    New OECD guidelines on double taxation treaties

    On 21 January 2021, the OECD published an update of its 3 April 2020 Guidelines on the Interpretation of Double Taxation Treaties, also urging states to regulate the effects of the pandemic on the tax residence of entities and individuals in terms of domestic law. Dario Augello analyzed the essential features of the document for […]

  • 19.01.21

    Telematic proceedings in the Court of Cassation: latest news

    Compared to the courts of first and second instance, where the tax process is fully digitalised, in Supreme Court proceedings documents are still filed in paper form. Recently, two memoranda of understanding signed, inter alia, by the Court of Cassation, the General Prosecutor’s Office of the Court of Cassation, the Avvocatura di Stato (State Attorney’s […]

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