The Firm with CREDEM before the Constitutional Court regarding IRAP taxation on bank dividends
As part of a refund proceeding brought before the Provincial Tax Court of Reggio Emilia on behalf of the CREDEM group, the Firm obtained the referral to the Constitutional Court of the question of constitutionality of art. 6, first paragraph, letter a), Legislative Decree no. 446/97, in relation to the section which provides for the “flat rate” taxation for IRAP (Italian Regional Tax on Productive Activities ) purposes of 50 per cent of all dividends received by banks rather than the analytical taxation of trading dividends only, in violation of the principle of proportionality pursuant to art. 3, Constitution. The Firm’s defense team was composed of partner Cristiano Caumont Caimi, senior associate Anna Maria Gulino and associate Ira Shiku.
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