{"id":2984,"date":"2022-12-19T15:40:59","date_gmt":"2022-12-19T14:40:59","guid":{"rendered":"https:\/\/www.crccdlex.com\/?p=2984"},"modified":"2024-07-02T15:36:00","modified_gmt":"2024-07-02T13:36:00","slug":"the-tax-liabilities-of-the-transferee-of-a-business-are-limited-even-without-the-certificate","status":"publish","type":"post","link":"https:\/\/www.crccdlex.com\/en\/the-tax-liabilities-of-the-transferee-of-a-business-are-limited-even-without-the-certificate\/","title":{"rendered":"The tax liabilities of the transferee of a business are limited even without the \u201ccertificate\u201d"},"content":{"rendered":"<p>by Paolo Serva<\/p>\n<p>The (never ending) debate concerning the extent of the business transferee\u2019s 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).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>by Paolo Serva The (never ending) debate concerning the extent  [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":122,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[68],"tags":[],"crccd-news":[],"class_list":["post-2984","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The tax liabilities of the transferee of a business are limited even without the \u201ccertificate\u201d - Cappelli Riolo Calderaro Crisostomo Del Din &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.crccdlex.com\/en\/the-tax-liabilities-of-the-transferee-of-a-business-are-limited-even-without-the-certificate\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The tax liabilities of the transferee of a business are limited even without the \u201ccertificate\u201d - Cappelli Riolo Calderaro Crisostomo Del Din &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"by Paolo Serva The (never ending) debate concerning the extent [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.crccdlex.com\/en\/the-tax-liabilities-of-the-transferee-of-a-business-are-limited-even-without-the-certificate\/\" \/>\n<meta property=\"og:site_name\" content=\"Cappelli Riolo Calderaro Crisostomo Del Din &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-19T14:40:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-02T13:36:00+00:00\" \/>\n<meta name=\"author\" content=\"admCrccd2024\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admCrccd2024\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/the-tax-liabilities-of-the-transferee-of-a-business-are-limited-even-without-the-certificate\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/the-tax-liabilities-of-the-transferee-of-a-business-are-limited-even-without-the-certificate\\\/\"},\"author\":{\"name\":\"admCrccd2024\",\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/#\\\/schema\\\/person\\\/7db74bb1d5260ab403309d6f2ccae595\"},\"headline\":\"The tax liabilities of the transferee of a business are limited even without the \u201ccertificate\u201d\",\"datePublished\":\"2022-12-19T14:40:59+00:00\",\"dateModified\":\"2024-07-02T13:36:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/the-tax-liabilities-of-the-transferee-of-a-business-are-limited-even-without-the-certificate\\\/\"},\"wordCount\":64,\"image\":{\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/the-tax-liabilities-of-the-transferee-of-a-business-are-limited-even-without-the-certificate\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.crccdlex.com\\\/wp-content\\\/uploads\\\/CRCCD-NEWS-Insights.svg\",\"articleSection\":[\"Insights\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/the-tax-liabilities-of-the-transferee-of-a-business-are-limited-even-without-the-certificate\\\/\",\"url\":\"https:\\\/\\\/www.crccdlex.com\\\/en\\\/the-tax-liabilities-of-the-transferee-of-a-business-are-limited-even-without-the-certificate\\\/\",\"name\":\"The tax liabilities of the transferee of a business are limited even without the \u201ccertificate\u201d - Cappelli Riolo Calderaro Crisostomo Del Din &amp; 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