VAT – LED Taxand

M&A and Private Equity Tax News – VAT deduction on transaction costs

Service Line:

M&A Tax

By Francesco Cardone and Marcello Mazzoni2022-11-18T11:26:33+01:0004/11/2022Topics: NewsTags: Private Equity, transaction costs, VAT, VAT deductibility

Private Equity funds should carefully design their acquisition structures in

0

Decree “Semplificazioni”

Service Line:

Corporate Taxation

By Marcello Mazzoni and Alessandra Ferranti2022-07-12T13:56:20+02:0011/07/2022Topics: CommentTags: Covid-19, IRAP, IRES, ISA, reverse charge, VAT

With art. 3 of the Decree, Italian Government approved some changes

0

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

Service Line:

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

0

Real Estate Tax Insider No. 2/2021 – 2Q 2021 Italian Real Estate Tax News

Service Line:

Real Estate Tax

By Jean-Paul Baroni, Francesco Cardone and Irene Corda2021-08-02T11:06:21+02:0002/08/2021Topics: Tax InsiderTags: exemption regime, IRAP, IRES, Italian Supreme Court, SICAF, VAT

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the second quarter of the year 2021.

0

Italian Supreme Court 1 April 2021 no. 9075: input VAT non-deductible if the remuneration is uncertain

Service Line:

Indirect Tax

By Elena Baron2021-05-13T17:31:14+02:0012/05/2021Topics: Tax PillTags: Foreign SubCo, ItaCo, Italian Supreme Court, Tax assessment, VAT

An Italian company (ItaCo) provides services to its foreign controlled company (Foreign SubCo)

0

Real Estate Tax Insider No. 7/2020 – 4Q 2020 Italian Real Estate Tax News

Service Line:

Real Estate Tax

By Jean-Paul Baroni2021-05-06T18:15:30+02:0022/01/2021Topics: Tax InsiderTags: rental fee, Supreme court, VAT

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the fourth quarter of the year 2020.

0

Real Estate Tax Insider No. 2/2020 – 1Q 2020 Italian Real Estate Tax News

Service Line:

Real Estate Tax

By Jean-Paul Baroni2021-05-06T19:06:42+02:0007/04/2020Topics: Tax InsiderTags: tax credit, VAT, withholding tax

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the first quarter of the year 2020

0

Financial Services Tax Insider No. 3/2019 – Italian Tax Agency Ruling n. 487 of 15 November 2019 about VAT grouping and securitisation vehicles : a threat over segregated assets?

Service Line:

Financial Services

By Paolo Ruggiero2021-05-06T21:13:52+02:0022/11/2019Topics: Tax InsiderTags: assets management, securisation, VAT

On Friday, November 15, the Italian Tax Agency (“ITA”) issued a tax ruling aimed at answering a question submitted by a taxpayer, an Italian representative of a VAT

0

Indirect Tax Insider No. 1/2019 – Distance sales of goods facilitated through the use of an electronic interface

Service Line:

Indirect Tax

By Alfredo Fossati2021-05-06T21:17:00+02:0017/10/2019Topics: Tax InsiderTags: goods sale, telematic services, VAT

Distance sales of goods facilitated through the use of an electronic interface

0

Real Estate Tax Insider No. 3/2019 – 3Q 2019 Italian Real Estate Tax News

Service Line:

Real Estate Tax

By Jean-Paul Baroni2021-05-07T15:43:30+02:0010/10/2019Topics: Tax InsiderTags: PEX regime, Real Estate, REIT, VAT, withholding tax

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

0