STS

28 December 2022

CONFIRMED THE NON-APPLICATION OF INHERITANCE AND GIFT TAX TO THE CONTRIBUTIONS OF ASSTES INTO TRUSTS | 1 DIRECT AND INDIRECT TAXATION

On 20 October 2022 the long-awaited Circular Letter no. 34/2022 of the Italian Tax Authorities on the taxation of Trusts was issued. Two are the macro-topics […]
12 December 2022

TAXES ON FOREIGN INTEREST AND PREMIUMS PAID FROM 2019 TO BE CLAIMED FOR REIMBURSEMENT

The judgment of the Court of Cassation n. 25698 of 1 September 2022 opens the way for requests for reimbursement of taxes paid in Italy regarding […]
4 October 2022

FOREIGN DIVIDENDS: FOREIGN TAX CREDIT ALSO GRANTED TO NATURAL PERSONS

The Court of Cassation, Tax Section, with judgment 25698/2022, affirmed the principle of law by which resident natural persons are also credited for taxes paid abroad […]
14 September 2022

TAX REPRESENTATIVE OF FOREIGN COMPANY LIABLE FOR FRAUDULENT DECLARATION

With the judgment n. 3325/2022, the Court of Cassation has confirmed the responsibility of the crime of fraudulent declaration through the use of invoices or other […]