- Resolution n. 47 issued in Rome on September 19, 2024
- Clarification requested regarding the application of principles for ordinary liquidation of a company
- Reference made to the legal and tax implications of mergers and incorporations
- Article 172, paragraph 4 of the TUIR states the rights and obligations of the resulting company in a merger
- Article 15 of legislative decree n. 472 addresses the obligations of companies resulting from transformations or mergers
- Court ruling highlights the legal implications of mergers as a universal succession
- The company succeeding in the positions of the transferor/service provider gains the ability to issue variation notes
Source: agenziaentrate.gov.it
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.
Latest Posts in "Italy"
- Cultural Services Exempt from Taxation: Guided Tours Qualify, Bridge Crossing Does Not
- Delays in Contracts: Payments to Contractors Subject to VAT, Not Compensation
- Italian Tax Agency Confirms Exclusion of Asset Sales from VAT Deduction Pro Rata Calculation
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Normal Value in VAT: Application in Non-Monetary Transactions and Special Cases
