- The Italian Supreme Court (Cassation No. 25437/2026) held that a company benefiting from a demerger can be liable for the demerged company’s VAT debts even if no prior notice was issued to it.
- The Court overturned a Lazio regional tax court ruling that had annulled a VAT collection notice, confirming that successor liability can extend to the demerger beneficiary, including where the beneficiary later merged into another company.
Source: commercialistatelematico.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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