Dip_Mergers

31 Июл 21: Dea Capital enters OMB Saleri: the firms

Dea Capital enters OMB Saleri: the firms Milan, 31 July, 2021 – Law firm Pavia e Ansaldo, with a team coordinated by partners Alberto Bianco and Giuseppe Alessandro Galeano, furnished legal and tax assistance in favour of the fund Sviluppo Sostenibile, managed by Dea Capital Alternative Funds, in the transaction for the acquisition, mainly through a capital increase, of a minority shareholding in OMB Saleri S.p.A., a company in Brescia owned by the Saleri Family producing and marketing security valves for domestic use of gas and high pressure valves.   With approximately 45 millions euro turnover in 2020, mainly abroad,…

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12 Янв 21: Pavia e Ansaldo invests in tax Corporate and M&A advisory

Pavia e Ansaldo invests in tax Corporate and M&A advisory Giuseppe Alessandro Galeano and his team enter the law firm Milan, 12 January, 2021 – Law Firm Pavia e Ansaldo announces the entry in the Tax Department of Giuseppe Alessandro Galeano, as Partner, Francesca Marchiori and Niccolò Poggio, as Counsels, along with a team of 4 Senior professionals.   Thanks to this entry, Pavia e Ansaldo realizes the strategic project of providing integrated advisory to companies in M&A, corporate and extraordinary finance transactions, not only from a legal point of view, but also from the tax perspective.   Giuseppe Alessandro…

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18 Мар 20: Coronavirus: Legal Guidelines

Dip_Mergers

10 Янв 20: Pavia e Ansaldo with Railpool for the acquisition of LocoItalia’s Electric Locomotive Division from FNM and Tenor

Pavia e Ansaldo with Railpool for the acquisition of LocoItalia’s Electric Locomotive Division from FNM and Tenor Milan, 10 January 2020 – Germany’s Railpool Group has signed an agreement with FNM S.p.A. of Milan, Italy, and Tenor S.r.l. of Genova, Italy, for the acquisition of the Electric Locomotive Division of LocoItalia S.r.l.. The completion of the transaction is subject to various conditions. The parties agreed to keep the value of the transaction confidential. RAILPOOL is one of the largest rolling stock providers in Europe with more than 400 locomotives offering real expertise for full service from a single source. With the…

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24 Июн 19: Pavia e Ansaldo: Marco Jannon and his team enter the Tax

Pavia e Ansaldo: Marco Jannon and his team enter the Tax Milan, 24 June 2019 – Law firm Pavia e Ansaldo announces the entry into the Tax department of Marco Jannon, as partner with a team of two professionals made up of associates, Teodoro Malquori and Mario Nunziata. With this entry Pavia e Ansaldo adds another element to its strategy aiming at providing comprehensive assistance to companies, making available a team of tax experts to support M&A, corporate and extraordinary finance transactions. Marco Jannon, qualified accountant and statutory auditor, has over the years performed his professional activity at leading Italian and international tax firms….

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19 Фев 19: Russia: VAT on the E-Services

Russia: VAT on the E-Services Rome, 19 February 2019 – A series of amendments to the Tax Code of the Russian Federation were introduced by the Law n. 335-FZ dated November 27, 2017, including the amendments to the art. 174.2 paragraph 3, in force from January 1, 2019. With above mentioned amendments a new tax regime is provide for the services rendered by foreign entities in electronic form (via the Internet, such as streaming music, films, gaming services, domain names, hosting, website and webpage support, etc.) listed in paragraph 1 of art. 174.2 of the Tax Code of the Russian…

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21 Сен 18: Tax – Il Dlgs antielusione e l’Irap per le finanziarie assimilate alle Holding

Tax – Il Dlgs antielusione e l’Irap per le finanziarie assimilate alle Holding Milano, 21 settembre 2018 – Il Consiglio dei Ministri, nel mese di agosto, ha approvato in esame preliminare il decreto legislativo di attuazione della direttiva (UE) 2016/1164, del Consiglio del 12 luglio 2016, recante norme contro le pratiche di elusione fiscale, per effetto del quale si è inteso adottare norme contro le pratiche di elusione fiscale che incidono direttamente sul funzionamento del mercato interno. Nel dettaglio, oggetto specifico di tale contributo illustrativo riguarda l’applicazione dell’aliquota Irap a quelle società finanziarie che non operano nei confronti del pubblico. Le società finanziarie che…

Dip_Mergers

14 Сен 18: Pavia e Ansaldo and Clifford Chance in TUI’s acquisition of Musement

PAVIA E ANSALDO AND CLIFFORD CHANCE IN TUI’S ACQUISITION OF MUSEMENT Milan, 14 September 2018 – TUI Group has undertaken to acquire 100% of the corporate capital of Musement S.p.A. of Milan from Micheli Associati, P101 SGR, 360 Capital 2011 Investments, Aginvest and InterWest Partners and further minority shareholders. TUI Group is the world’s leading integrated tourism company. Musement provides destination services (services to travellers at the holiday location) through the internet. The acquisition further strengthens TUI’s Destination Experiences division, following the acquisition of the Destination Management business from Hotelbeds Group earlier this year. Pavia e Ansaldo assisted TUI Group…

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26 Июл 18: Imposta sostitutiva sui finanziamenti a medio-lungo termine oltre il tenore letterale della norma (Cass. civ. Sez. Unite, Sent., N. 19106/2018)

Imposta sostitutiva sui finanziamenti a medio-lungo termine oltre il tenore letterale della norma (Cass. civ. Sez. Unite, Sent., N. 19106/2018) Milano, 26 luglio 2018 – L’istituto in commento, contenuto negli articoli da 15 a 20-bis del D.P.R. n. 601/1973, delinea una peculiare imposta sostitutiva pari allo 0,25% in luogo delle imposte indirette dovute per l’erogazione di credito da parte di soggetti determinati, infatti, sebbene discusso da tempo il beneficio fiscale è applicabile alle sole banche con esclusione, pertanto, degli intermediari finanziari. Sul tema le Sezioni Unite, con ordinanza n. 11373 del 3 giugno 2015, pur dichiarando di condividere la tesi ermeneutica restrittiva…