The tax liabilities of the transferee of a business are limited even without the “certificate”

by Paolo Serva

The (never ending) debate concerning the extent of the business transferee’s tax liability pursuant to Article 14 of Italian Legislative Decree no. 472/1997 has been further expanded by a new interpretation recently issued by the Tax Court of First Instance of Rome (Judgment no. 13223/2022 filed on 24 November 2022).

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