News
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March 2015Through resolution no. 6/E of 19 January 2015, the Revenue Office answers the question of a subject (individual) who, after stipulating a preliminary agreement for the purchase of a house being built and having paid an advance, decides to resell the deed. According to the taxpayer, the transaction surplus does not come under any taxable … - 24
March 2015Revenue Office resolution no 9/E of 22 January 2015 is dedicated to innovative start-ups. With the administrative practice document, the finance Administration provides clarification on the possibility to use the tax facilitations granted to investors in the corporate capital of innovative start-ups if shares are subscribed to through a trust company. To favour the incorporation … - 24
March 2015Analysed by BI, novelties related to unconditional arrangement with creditors (art. 161 of the Bankruptcy Law) and arrangement with business continuity (art. 186-bis of the Bankruptcy Law) for what concerns supervisory notifications, classification in the balance sheet as at 31.12.2013 and Central Risks Register. (Supervisory Bulletin no. 2, February 2014)