The revaluation of equity investments held in unlisted companies was extended, again, by the "Energy decree" of 22 March 2022. The operation - as known - is relevant solely for the purposes of determining other income (article 67, paragraph 1, letter c - c-bis, Tuir), but has nevertheless raised interventions, not always coincident, jurisprudential and of practice, in the light of art. 10-bis of the Statute of taxpayers' rights and, in particular, in relation to the sale of franked shareholdings, the consideration of which is paid by a taxed investee company, rather than with ordinary tax (article 27, Presidential Decree no. 600/1973 ), with the replacement regime (article 5, l. n. 448/2001 as amended), being able to determine an "undue" tax advantage in the absence of "economic substance" and as "essential", provided that there are no "valid non-marginal extra-fiscal reasons".

Considerazioni sulla riapertura dei termini per la rideterminazione del valore delle partecipazioni societarie non negoziate in mercati regolamentati, sull’imposta sostitutiva e sul possibile emergere di condotte abusive

Laura Letizia
2022

Abstract

The revaluation of equity investments held in unlisted companies was extended, again, by the "Energy decree" of 22 March 2022. The operation - as known - is relevant solely for the purposes of determining other income (article 67, paragraph 1, letter c - c-bis, Tuir), but has nevertheless raised interventions, not always coincident, jurisprudential and of practice, in the light of art. 10-bis of the Statute of taxpayers' rights and, in particular, in relation to the sale of franked shareholdings, the consideration of which is paid by a taxed investee company, rather than with ordinary tax (article 27, Presidential Decree no. 600/1973 ), with the replacement regime (article 5, l. n. 448/2001 as amended), being able to determine an "undue" tax advantage in the absence of "economic substance" and as "essential", provided that there are no "valid non-marginal extra-fiscal reasons".
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11591/474768
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