Category Archives: Litigation

Licence taxes relating to mobile phone subscriptions are due only from the defaulting client and not from the telephone operator, since the latter cannot be characterized as a substitute for nor as liable for the tax, nor is it merely responsible for debiting of the tax. This is the principle that can be inferred from Order no. 11017/2019 of the Italian Supreme Court, in relation to the appeal filed by Wind Telecomunicazioni, assisted by the team from Tremonti Romagnoli Piccardi e Associati, which was composed of partner Giuseppe Pizzonia and senior associate Laura Trimarchi. Read More

The team from Tremonti Romagnoli Piccardi e Associati, composed of partner Giancarlo Zoppini and senior associate Laura Puddu, successfully assisted the Salini Impregilo group in a tax dispute concerning the complex issue of realigning the fiscally recognized values ​​of the assets and liabilities of the subsidiaries in the context of consolidated taxation pursuant to art. 128 TUIR (Italian Consolidated Income Tax Law). Read More

The team from Tremonti Romagnoli Piccardi e Associati, composed of partner Giancarlo Zoppini and senior associate Anna Maria Gulino, successfully defended the Sonae-Sierra group in a tax dispute concerning deduction of quotas of depreciation on a real estate asset (a shopping centre) that was the subject of a going-concern lease agreement. Read More

The team from Tremonti Romagnoli Piccardi e Associati, composed of partner Cristiano Caumont Caimi and  senior associate Ilaria Cherchi, successfully defended Banca Euromobiliare, the private bank of the Credem group, and Citibank before the Italian Supreme Court, in a dispute concerning the determination of the value of a going-concern of a bank for the purposes of registration tax. Read More

The team from Tremonti Romagnoli Piccardi e Associati, composed of partner Giuseppe Pizzonia, and senior associate Laura Trimarchi, successfully defended Autostrade per l’Italia spa before the Italian Supreme Court, in a singular dispute brought against the company by an Abruzzo municipality regarding the imposition of solid urban waste disposal tax (the so-called Tarsu) on motorway areas.  Read More

The team from Tremonti Romagnoli Piccardi e Associati, composed of partner Cristiano Caumont Caimi and senior associates Manuela Cittadini and Anna Maria Gulino, successfully assisted Unicredit in a tax litigation proceeding concerning VAT. The Italian Supreme Court upheld the annulment of the notice of assessment that was issued against the banking group. The aforesaid notice had been issued before the expiry of the 60-day time limit – as provided for by the Italian Taxpayer Bill of Rights – that runs from the date the Tax Audit Report is served. Read More

The team from Tremonti Romagnoli Piccardi e Associati, composed of partner Cristiano Caumont Caimi and senior associate Ilaria Cherchi, successfully defended the General Electric group in tax litigation proceedings concerning the re-characterization of a contribution of a going concern into a “newco” and the subsequent transfer of the quotas, as a direct sale.   Read More

Tremonti Romagnoli Piccardi e Associati successfully defended the national producers of grain and pasta made from Italian grain, along with a consumers association, before the Regional Administrative Court of Lazio. Read More

The Firm’s team, composed of partner Cristiano Caumont Caimi and senior associate Maria Vittoria Moioli, successfully defended Banco BPM before the Regional Tax Court of Turin. Read More

The Firm’s team – composed of partners Giancarlo Zoppini and Giuseppe Pizzonia – defended MTV in the Supreme Court proceedings regarding the VAT regime Read More

A favourable verdict for the Firm’s client was delivered by the Supreme Court in a case defended by partners of the Firm, Mr. Giancarlo Zoppini and Mr. Giuseppe Pizzonia. Read More

Tremonti Romagnoli Piccardi e Associati defended Banca Intesa in tax litigation proceedings concerning the payment of stamp duty on the daily journal. Read More