Category Archives: Litigation

The Firm, with a team composed of Giuseppe Pizzonia and Laura Trimarchi, successfully assisted an highway company in a dispute before the Supreme Court concerning the correct classification in the cadaster of toll stations. Read More

Tremonti Romagnoli Piccardi e Associati, with a team composed of Giuseppe Pizzonia, Giovanni d’Ayala Valva e Laura Trimarchi, successfully assisted a company – part of an international group operating in the energy sector – which manages a regasifier located in Italy, in a tax dispute concerning the deduction of certain costs incurred in relation to the Italian tax consolidating company, and the deduction of the related VAT, due to the lack of certainty and inherence requirements. Read More

Credem Holding – assisted by Cristiano Caumont Caimi (partner), Anna Maria Gulino (associate partner) and Ira Shiku (senior associate) of Tremonti Romagnoli Piccardi e Associati – was successful, before the Regional Court of Reggio Emilia, in a case regarding the application of the regional tax on productive activities (IRAP) on dividends received by its subsidiary. Read More

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.
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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

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

A surprising order of the Tax Chamber has postponed an in chambers discussion to a future public hearing. Read More

The Firm’s team, composed of partner Giancarlo Zoppini and associate partner Laura Puddu, successfully assisted a company operating in the real estate trading sector before the Supreme Court in a refund case relating to the effects on the right of deduction (VAT) of a legislative amendment (art. 35, eighth paragraph, letter a), Legislative Decree 4 July 2006, n. 223) that occurred during the tax period for which the previous taxable rule was transformed into an exemption rule. Read More

The Provincial Tax Court of Bergamo upheld the appeal lodged by an Italian limited company operating in the construction sector, duly assisted by the Firm, regarding the use of the tax-deferred reserve, not paid, established following the tax realignment of the assets. In particular, following a reverse merger, the incorporating limited company, in accordance with accounting principles, used the aforementioned reserve, with a different reclassification, to reconstitute its equity in the same quantitative terms that would have occurred in the event of a direct merger. The Revenue Agency deemed the aforementioned use taxable. Read More

The Supreme Court upheld the appeal of Domina, duly assisted by the Firm, regarding the criteria for determination of the income of an Italian permanent establishment of the Egyptian company belonging to the group, active in developing tourist properties. The Supreme Justices, adhering to the constitutionally oriented interpretation proposed by the defence team, stated that, also in relation to permanent establishments, the reconstruction of the taxable income must be carried out net of all production costs, allowing a reconstruction that is also inductive/presumptive. Read More

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. Read More

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