Interlocutory contacts are underway between the MEF and the MIMIT for the management of the restart of the process of populating the register of beneficial owners after the sentences of the TAR of Lazio of 9.4.2024 with which the appeals presented by various fiduciary associations were rejected . With a subsequent note addressed to the Chambers of Commerce, MIMIT confirmed the deadline for communications from the beneficial owner to the Companies Registry offices on 11.4.2024, inviting the Chamber bodies ...

The Constitutional Court (sentence no. 60 of yesterday 18 April 2024) deemed it illegitimate not to exempt illegally occupied properties from IMU despite a timely criminal complaint. The decision highlights the lack of ability to pay of the owner who cannot use his property, highlighting the unfairness of imposing a tax on "non-existent wealth". The ruling aligns with previous legislative changes that provide similar exemptions, strengthening the protection of property owners' rights in abusive occupation situations.

The watershed date for the launch of the new rules on assessment with membership is approaching. While the legislative decree on sanctions is still blocked in the Senate on favor rei.

By today, Thursday 4 April 2024, the communication relating to the option for the first transfer of the credit or the discount on the invoice relating to the expenses incurred in 2023 for the superbonus and for the other building bonuses for which options are possible. Also by today, communications must be sent for the options relating to the remaining unused installments of the deductions for construction bonuses relating to expenses incurred in the years 2020, 2021 and 2022. We remind you...

While waiting for the case to be regulated by the legislator in the context of the tax delegation, with ordinance no. 1603 of 16 January 2024, the Court of Cassation returned to dealing with the taxation of the transfer of works of art, reiterating that, in the event that the activity is carried out habitually, with characteristics of stability and regularity and which continues for an appreciable period of time, although not necessarily with rigorous continuity, we are in the presence of income that can be classified among those ...

For 2024, it is still possible to send the CU of recipients with a VAT number electronically by 31/10/2024, without penalties. The Revenue Agency also confirms this with resolution no. 13/E yesterday afternoon 4 March.

An assessment for IRES, IRAP and VAT purposes, payable by a company, can also be based on the examination of the personal current accounts of the shareholders, especially in the case of small and family-based companies. This is the principle expressed in ordinance no. 35856 of 22 December 2023, by the Court of Cassation. according to the Judges, the small size of the social group is sufficient to justify, unless proven otherwise, the traceability of the operations carried out by the members of the ...

The payment of the sums and the supplementary declaration must take place by 31 March 2024, with the possibility of paying in four installments, expiring on 31 March, 30 June, 30 September and 20 December 2024. The difference between special repentance and repentance " ordinary" takes the form of the reduction of penalties, which is always 1/18 of the minimum (and not from 1/9 to 1/5, based on the timing) and in the possibility of making an installment payment (recognized by law). For ...

The 2024 Budget Law introduces significant changes to the TUIR, updating the taxation of real enjoyment rights and expanding taxation to new situations. These changes, which concern the transfer and establishment of rights such as usufruct, raise concerns of fiscal fairness, since they appear to penalize those who transfer partial real rights compared to those who transfer full ownership. The reform could be seen as irrational and discriminatory, opening potential doubts about its compatibility with constitutional principles.

Regarding the sale of revalued shareholdings, circular no. 47/2011 clarified that the revaluation is considered completed with the payment of the single installment or the 1st instalment, but for unlisted shareholdings, the payment of the substitute tax and the oath of the appraisal report can be carried out after the sale of the shareholding , provided that it is within the reference date (30 June 2024).