Contenzioso

28 Jan 22: «Voltura catastale» carried out by the heir implies tacit acceptance of the succession

«Voltura catastale» carried out by the heir implies tacit acceptance of the succession ABSTRACT: The Italian Supreme Court (the Corte di Cassazione) affirmed that  the «voltura catastale» carried out by the person called to the inheritance constitutes an act of tacit acceptance of the succession.   Tacit acceptance of the succession in the Italian legal system   In the Italian legal system, the person called to the inheritance (hereinafter also referred to as the “heir”) formally becomes heir when accepts the succession. When it is accepted, the succession becomes effective from the moment of the death of the deceased (the…

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10 Dec 21: Where do you pay? A recent Italian Court of Cassation decision on taxation*

Where do you pay? A recent Italian Court of Cassation decision on taxation* IBA Corporate Counsel Forum   Friday 10 December 2021   Maurizio Vasciminni Pavia e Ansaldo Studio Legale, Rome maurizio.vasciminni@pavia-ansaldo.it Silvia Bisceglia Pavia e Ansaldo Studio Legale, Rome Silvia.bisceglia@pavia-ansaldo.it Giovanni Gigliotti Pavia e Ansaldo Studio Legale, Rome giovanni.gigliotti@pavia-ansaldo.it   According to a recent judgment of the Italian Court of Cassation,[1] a company resident abroad for tax purposes is subject to the Italian tax regime if the main decisions relating to its general management and business affairs are adopted in Italy. Companies’ residence for tax purposes in the Italian legal…

Contenzioso

18 Aug 21: Breach of the shareholders’ agreement: which jurisdiction applies when a company is based abroad?

Breach of the shareholders’ agreement: which jurisdiction applies when a company is based abroad? IBA Corporate Counsel Forum   Wednesday 18 August 2021   Maurizio Vasciminni Pavia e Ansaldo Studio Legale, Rome maurizio.vasciminni@pavia-ansaldo.it Silvia Bisceglia Pavia e Ansaldo Studio Legale, Rome Silvia.bisceglia@pavia-ansaldo.it Giovanni Gigliotti Pavia e Ansaldo Studio Legale, Rome giovanni.gigliotti@pavia-ansaldo.it   According to a recent judgment of the Italian Corte di Cassazione,[1] a dispute arising from a breach of the shareholders’ agreement by an Italian shareholder is subject to Italian jurisdiction even when the registered office of the company is located abroad under the rule of the defendant’s domicile. Shareholders’ agreements…