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On February 26th, 2019, the Court of Justice of the European Union (the “CJEU”) released its decisions on “N Luxembourg 1” case (cases C-115/16; C-118/16, C-119/16 and C-299/16) and on “T Danmark” case (cases C-116/16 and C-117/16) regarding the application of the Danish withholding tax on interest and dividend paid by Danish companies

Con la risposta all’istanza di interpello n. 20 del 1° febbraio 2019, l’Agenzia delle Entrate fornisce alcuni interessanti chiarimenti in merito al trattamento delle azioni proprie ai fini dell’individuazione dei requisiti di accesso al regime del consolidato fiscale nazionale.

Con la risposta all’istanza di interpello n. 10 del 25 gennaio 2019, l’Agenzia delle Entrate fornisce alcuni interessanti chiarimenti riguardo al regime impositivo dei piani di welfare aziendale.

Both the ATAD implementing decree and the Italian Budget 2019 introduced tax measures which have an impact on the real estate sector. The most significant changes applicable starting from FY 2019

On 20 November 2018 the Italian tax authorities issued Ruling Answer No. 71, providing clarifications on the transfer of a VAT credit within a contribution

On 28 November 2018, the Italian government approved the final version of the decree which implements the Anti-Tax Avoidance Directive 2016/1164 (“ATAD1”) as amended by Directive 2017/952 (“ATAD2”).

The EU Joint Transfer Pricing Forum recently published its report “A coordinated approach to transfer pricing controls within the EU” aimed to provide recommendations on coordinated transfer pricing audits

La scissione parziale del ramo immobiliare di una società a favore della propria controllante effettuata al fine di separare l’attività immobiliare da quella caratteristica della scissa non integra una fattispecie di abuso del diritto ai sensi dell’art. 10-bis

According to article 8 of the draft of 2019 Budget Law, under specific conditions a reduced tax rate will apply with reference to the reinvestment of profits. In particular,

L’Agenzia delle entrate con i principi di diritto nn. 4 e 5 del 15 ottobre 2018 e n. 7 del 19 ottobre 2018 ha chiarito alcuni aspetti inerenti l’istituto del gruppo

Italian tax authorities’ resolution no. 63 issued on the 9th of August 2018 clarified that a transfer of a going concern belonging to the Italian permanent establishment of a French resident company

On 21 June 2018, the Court of Justice of the European Union (“CJEU”) ruled on the Case C-480/16 concerning the compatibility with the TFEU of the Danish tax regime applicable

The agreements between depositary banks and investment fund managers should be updated in order to identify the exact amount of fees agreed for each single service

The Report on Preventing the Artificial Avoidance of Permanent Establishment Status (Action 7 Report, OECD 2015) recommended some changes to the definition of PE

The new rules on digital taxation proposed by the European Commission on 21 March 2018 represent an opportunity

On 21 February 2018, the Italian Ministry of Finance invited interested parties to provide comments on the discussion drafts related to the implementation of the Italian Transfer
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