Tremonti successfully assists MOL on the liability of the transferee of a business
Tremonti Romagnoli Piccardi e Associati, with a team composed of Marco Paracchi, Laura Puddu and Griselda Lishi, and with the support of Giuseppe Tataranni, Tax Manager of Ies Italiana Energia e Servizi S.p.A., successfully assisted the above-mentioned company, part of MOL international group, operating in the energy sector, in a tax dispute concerning the liability of the transferee of a business for tax debts relating to the tax years preceding the business transfer.
The Regional Tax Court of Emilia Romagna, consciously ruling differently from certain judgments of the Supreme Court, upheld the position of the taxpayer according to which the transferee of a business may only be held liable in relation to challenges already arisen at the date of the business transfer. This is also the case where the transferee did not requested, at the time, the so-called “tax certificate” attesting to the existence of tax challenges in progress at the date of the company transfer.
This position was already upheld by a previous ruling of the Supreme Court in the context of a tax dispute concerning a different company, always assisted by the Firm, which recognized that the request for the tax certificate is not mandatory, so the lack of such certificate should not determine any extension of liability.
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