Tremonti Romagnoli Piccardi e Associati, assisting a multinational group operating in the household appliance sector, obtained a favorable response from the Italian Tax Authority regarding the tax regime applicable to price adjustment clauses, i.e. clauses which have the purpose of amending, further to events that may arise after the closing, the economic value (hence, the purchase price) of a shareholding. Read More
Tremonti Romagnoli Piccardi e Associati sent its comments to the Italian Tax Authority in the context of the public consultation regarding the circular letter draft aimed at providing “clarifications on the step-up and tax realignment legislation under article 110 of the decree-law of 14 August 2020, no. 104 of August 14, 2020, converted, with amendments, by Law No. 126 of October 13, 2020, and the step-up regime for the hotel and spa sectors under Article 6-bis of Decree-Law No. 23 of April 8, 2020, converted, with amendments, by Law No. 40 of June 5, 2020“.
Leaders League just released its latest research covering the Best Italian Law Firms for “Corporate Tax”, ranking Tremonti Romagnoli Piccardi e Associati at the highest level (Tier 1) among the “leading” tax firms in Italy. Read More
Tremonti Romagnoli Piccardi e Associati sent its comments to the Italian Tax Authority in the context of the public consultation regarding the circular letter draft aimed at providing clarifications on the legislation on “hybrid mismatches”, set forth in Articles 6 to 11 of Legislative Decree no. 142 of 29 November 2018, which implements Council Directive (EU) 2016/1164 of 12 July 2016, as amended by Council Directive (EU) 2017/952 of 29 May 2017.
On 17 November 2021, Cristiano Caumont Caimi and Alessia Funari will hold a lecture on the Tax Litigation organized by Fondazione Dottori Commercialisti of Milan, composed of 10 parts, aimed at professionals who wish to acquire a thorough theoretical and practical knowledge of the tax litigation proceedings. Read More
ILVA, assisted by Tremonti Romagnoli Piccardi e Associati (partner: Cristiano Caumont Caimi), obtained the annulment of a registration tax assessment which recharacterized a 100% shareholding transfer (in a newly incorporated company to which a branch of business had been previously transferred), in a sale of a going concern, pursuant to Article 20, of the Italian registration tax law (i.e., Presidential Decree no. 131/1986). Read More
The Firm, with a team composed of Laura Gualtieri e Giulio Tombesi, advised on the tax aspects related to the debt restructuring agreement pursuant to art. 182-bis, r.d. 267/1942, that Focus Investments, a company operating in the real estate sector and controlled by Prelios, signed with its financial creditors. Read More
Tremonti Romagnoli Piccardi e Associati submitted its comments to the Italian Tax Authority as part of the public consultation concerning the draft circular which aims to provide clarification on the topic of documentation suitable to allow verification of compliance with the arm’s length principle of transfer pricing, pursuant to art. 1, paragraph 6, and art. 2, paragraph 4-ter, of Legislative Decree 18 December 1997, no. 471.
The Firm, with its team composed of Laura Gualtieriand Mattia Merati, advised Fincos Finanziaria Costruzioni S.p.A., part of Bain Capital Credit, on tax aspects related to the sale of the “Grand Hotel Savoia” and “Savoia Palace” located in Cortina d’Ampezzo in favour of Quinta Capital SGR, acting on behalf of the real estate fund “Grand Investments”. Read More
Tremonti Romagnoli Piccardi e Associati submitted its comments to the Italian Tax Authority as part of the public consultation concerning the draft circular which aims to provide clarification on the topic of taxation of trusts.
During the conference the continuous transformation and the perspectives of family offices in Italy were discussed and the results of the research (https://lnkd.in/dwzAHMwY) of the Politecnico di Milano in collaboration with the Center for Family Business Management of the Free University of Bozen-Bolzano coordinated by Professors Alfredo De Massis and Josip Kotlar were commented upon. Read More
Tremonti Romagnoli Piccardi and Associates was successful before the Supreme Court in a case concerning the unlawfulness of the legal requalification as surface right of land rental for the construction of photovoltaic plants, for the purposes of registration and mortgage/cadastral taxes. Read More