Cash flows from business continuity and dividends received by the investee company outside the scope of “new finance”
8 September 2021Notification pursuant to art. 140 cpc by deposit at the municipal house is legitimate only if the notifying officer points out the unsuccessful investigations made
13 September 2021the corporate structure acquires management availability. The deed cannot be reclassified for registration tax purposes pursuant to art. 20 of Presidential Decree no. 131/1986, a regulation that does not have a specific anti-avoidance function (especially in the interpretation given by the Constitutional Court, in sentence no. 158/2020).
On the basis of these premises, it concluded that, for the purposes of registration tax, not every totalitarian transfer of shares in companies owning a company represents a transfer of a company as such, subject to the corresponding registration tax.