Erminia Procopio – LED Taxand

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Europa Risorse SGR S.p.A. sold a shopping centre, located in Udine, to the company Stop Shop

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M&A Tax
Real Estate Tax

By Paolo Ruggiero and Erminia Procopio2022-03-25T12:03:31+01:0016/03/2022Topics: Press NewsTags: investment funds, Real Estate, shopping malls

Europa Risorse Sgr sold a shopping centre, located in Udine, to the company Stop Shop

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Real Estate Tax Insider no 4/2021 – 4Q 2021 Italian Real Estate Tax News

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Real Estate Tax

By Jean-Paul Baroni, Francesco Cardone and Erminia Procopio2022-02-23T19:20:06+01:0023/02/2022Topics: Tax InsiderTags: IRAP, IRES, IVA, Real Estate, SIINQ, SIIQ

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the fourth quarter

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Real Estate Tax Insider No. 3/2021 – 3Q 2021 Italian Real Estate Tax News

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Real Estate Tax

By Jean-Paul Baroni, Francesco Cardone and Erminia Procopio2021-10-19T14:59:26+02:0019/10/2021Topics: Tax InsiderTags: EC Court of Justice, fixed establishment, permanent establishment, Real Estate, VAT

EU Court of Justice, Case C-931/19 – Letting a property in a Member State does not give rise

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Request for ruling n. 327/2021: The WHT treatment of dividends paid to EU/EEA funds – Art. 27, par. 3, of DPR no. 600/1973

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International Tax

By Erminia Procopio2021-05-21T09:43:42+02:0019/05/2021Topics: Tax PillTags: Double Tax Treaty, funds, Italian securities, WHT

Art. 27, par. 3, of DPR no. 600/1973 (as amended by the 2021 Budget Law) states that no WHT

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