Business Transfer: Analysis of Ruling No. 8805 of 2024 and Its Tax Effects

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30 kg abolished holidays abstention abuse of blank endorsement abuse of contracts abuse of power abuse of rights abusive clauses abusiveness access to justice accession accessories of credit account holder accountability Accounting accounting action accounting documentation accounting technical consultancy accreditation accredited healthcare acquisition of municipal property action of nullity adjustment adjustments administrative court administrative injunction administrative law administrative obligations administrative review administrative sanctions administrative seizure administrator administrators administrators' liability admission to the passive adversarial proceedings adversarial process adverse possession agency contract agreed venue agreement Agricultural Companies Agricultural Contracts agricultural funds agricultural law agricultural redemption Agricultural sector agricultural unemployment ambulatoriness amendments to the claim amnesty annulment Antico Caffè Greco appeal appeal constitution appeal for rectification appeal of tax assessments appeal to the Supreme Court Appealability appeals approval arbitration arbitration agreement arbitration clause art. 1489 of the Civil Code art. 2932 of the Civil Code art. 36 of the Constitution. art. 380-bis art. 380-bis c.p.c. art. 82 c.p.c. art. 92 c.p.c. article 231 cpc Article 345 of the Code of Civil Procedure. article 348-ter article 844 articles 809 and 771 artistic constraints assembly resolutions assessment asset liability assignment of credit associative relations asylum transfers attorney fee attorney fees atypical evidence authentication authorization authorization opinion authorizations automatic control autonomous organization awardee bad debts balancing interests bank bank interest Bank Liability Bank of Italy Bank Transfer banking contracts banking investigations banking law bankruptcy bankruptcy fraud bankruptcy law bankruptcy trustee betting billing system binding judgment blank endorsement Bolar clause Bolzano boundary regulation breach breach of contract buildability building abuse building amnesty building crime building crimes building law building limits building offenses building permit building regularization building regulations burden of pleading burden of proof bureaucratic simplification business crisis business income business transfer cadastral assessment cadastral classification cadastral income cadastral revision cadastral update capital companies capital gains case law case management case resumption Cassation order Catanzaro centralized heating Certifier changes circular check Civil Code Civil Code articles civil law civil liability civil procedure civil process civil trial CJEU classification CNF co-debtors co-ownership Code of Civil Procedure collection collection agent collective agreement collective agreements collective dismissal commercial law commercial lease commission commissions common interest common wall communication company dissolution compensation compensation for damages compensation liquidation compensatory actions compensatory rest competitive procedures compliance visa composition compulsory enforcement Compulsory Liquidation computer error conciliation conclusive facts condominium condominium fees condominium law conductor liability confessor confirmatory deposit confiscated land conflict of interest conflict of jurisdiction consent of the parties Consob Consob regulations consolidation consolidation of appeals consortia constitutional illegitimacy constitutional law construction construction law construction liability construction sites consumer consumer forum consumer law consumer protection consumer rights consumers consumption dispute continuing education contract contract annulment contract interpretation contract law contract termination contractor liability contracts contractual assumption contractual autonomy contractual clause contractual clauses contractual evidence contractual obligations contractual waiver contradictory contribution benefits contribution debt contribution statement contributions conversion cooperation copyright corporate corporate group corporate law corporate management corporations cost adequacy cost liquidation cost settlement costs settlement Council of State Counter-argument counterclaim Court of Appeal Court of Appeal of Bari Court of Appeal of Catania Court of Auditors Court of Cassation courts courtyards Covid-19 Covid-19 emergency credit credit opening creditors creditors' rights credits criminal complaint criminal law cross-border CTU cultural heritage cumulative prohibition custody Customs Agency customs duties damages damages compensation data protection database deadline debt debt collection debt recovery debts decision 20877 declaration error declarative obligation deductibility deductible expenses defamation default defect of motivation defects in work defects in works defense consortia delay delayed payment demolition denial of private writing deposit destination constraint determinability determinateness difference from withdrawal digital signature digitalization diplomatic personnel direct assignment direct taxes disabled workers disavowal discharge disciplinary dismissal disciplinary offense disciplinary procedure disciplinary sanctions discontinuous servitudes discretionary power dismissal disputatum dispute dispute violation disputed credits disputed expenses disputes dissolution of company dissolved company document production documentary evidence dolus causam dans dolus incidens donation DPCM 1997 DPR 1032/1973 DPR 380/2001 drainage consortium Dublin III Dublin Regulation earth and excavated rocks easement economic activity economic treatment educational staff effectiveness elections electricity Electronic Card electronic filing emergency law emissions emphyteusis employer authorization employer liability endo-executive division energy supply enforceability enforceable exceptions enforceable title enforcement enforcement act enforcement proceedings environmental crimes environmental hygiene fee environmental law environmental legislation environmental protection environmental regulation environmental remediation equal treatment equitable jurisdiction equity EU citizen EU Regulation European Directive European directives European law European regulations European schools European Union law evidence ex post authorization exception exceptions exclusive ownership excusability executable title execution executive acts executive title exemption expedited justice expense compensation expense sharing expiration expiry expulsion extension of terms external installations extinction extinction of the judgment extra-institutional assignments extraordinary administration facilitated definition fair compensation fair trial false complaint family ties Federation of Orders of Biologists fee fees fictitious revenues filling in contrary to the agreement financial administration financial advisors financial consultant financial flows financial intermediation financial leasing Financial Police fiscal justice fixed-term contracts fixed-term employment food law food safety forced execution Forced Expropriation forced sale foreclosure foreign arbitration foreign forum forfeiture formal agreement formal requirements free legal aid freedom of expression freedom of the press freelance professional fulfillment functional jurisdiction fungibility of tasks garages gardens general directors generic drugs good administration good faith goodwill governing law granting gratuity Grazing guarantee guarantee concession Guarantee fund guarantor habituality health assessment health emergency health law health legislation health professions health services healthcare companies healthcare professions healthcare services hearing highway code highway concessionaires homologation honorary judge housing cooperatives human rights hydroelectric concession hydrogeological constraint IBAN IBAN code identification illegal building illegal construction immediate dispute immunity from seizure impossibility IMU in-house company in-person hearing Inadmissibility inadmissible appeals INAIL contributions incidental appeal incidental communion income declaration incompatibility indebtedness indemnities Independence independent right indeterminacy ineffectiveness of the contract informants information obligations information system inheritance law inheritances injunction injunction decree INPS INPS guarantee fund insolvency law insolvency proceedings insurance integration integration of the adversarial debate intellectual property law interest interim balance intermediation international jurisdiction international law international protection interpretation interpreter interrogation interruption interruption of proceedings interruption of the process invalidity investigative journalism investments Irap irregular documents Italian case law Italian jurisprudence Italian law Italian laws Italian legislation ius superveniens joinder of parties joint liability journalism judge judgment judgment 10672 judgment 10925 judgment 15473/2024 judgment 15640 Judgment 16617 judgment 19358 judgment 19716 judgment 2024 judgment 8688 judgment no. 10270 judgment no. 21431 judgments judicial administrator judicial conciliation judicial office error judicial police judicial review jurisdiction jurisdiction by value jurisdiction regulation jurisdiction roads jurisprudence jurisprudential maxims justice justice of the peace justified objective reason labor law labour supply lack of notification lack of reasoning land land sale land subdivision landlocked property landscape authorization landscape constraint landscape crimes landscape law landscape legislation landscape plan landscape violation late exception law law 1089/1939 law 208 of 2015 Law 219/1981 law 283/1962 law 549 of 1995 law 604/1966 law 68/1999 law 689/1981 law 865/1971 law no. 154 of 1992 lawful gaming lawyer lawyer fees lawyer's fees lawyers Lazio regional law Lease lease agreement leases leasing leave legal aid legal claim Legal Communications legal costs legal distance exemption legal distances legal entities legal expenses legal interests legal interpretation legal procedures legal profession legal qualification legal remedies legal services Legislative Decree No. 28 of 2010 legitimacy lex mitior liability liability of directors liability of entities liability of shareholders liberality license of use license revocation license suspension lien life insurance limited liability limited liability company liquidation liquidators lis pendens litigation consortium litigation costs litisconsortium loan for use local authorities local roads local taxes losing party Ltd. magistrates maintenance costs maintenance of watercourses mandate Mandate Law mandatory hiring mandatory mediation mandatory relationship market value master's degree material error mayoral ordinance means of evidence mediation mediation compensation medical questionnaire meeting proceedings members' rights merchant liability Merger by incorporation migrants' rights mineral waters minutes of contestation misleading advertising missed ruling mitigating factors mixed contract mixed contracts mobility monetary penalties monetization Mortgage motivation motivation by reference motor vehicles motorists' rights movable property municipal expenses municipal liability municipal regulation municipalities NASpI National Health Service natural disasters Navigation Code ne bis in idem necessary joinder negative assessment neutrality neutralization new claim New York Convention noise emissions non-attachability non-compete agreement non-compliance non-deductibility non-existence non-existent transactions non-performance non-punishability of the taxpayer non-refoulement non-taxability Non-transferable cheque notarial law notice obligation notice of injunction notice of service notice to creditors notification notification deadline notification of assessment notice notification report notifications notional contributions null donation nullity nullity of contracts nullity of evidence nullity of provision nullity of the judgment obligation obligation of repêchage obligation to pay obligations obscuration occupational medicine offense office discovery office registration omitted examination onerous mandate opposition opposition art. 391 c.p.c. opposition to enforcement opposition to enforcement acts opposition to execution opposition to executive acts opposition to the passive state order order 10065 order 10120/2024 Order 10131 order 10197 Order 10274 order 10294 order 10341 order 10367 Order 10421 order 10795/2024 Order 10939/2024 order 11091 2024 order 11243 order 15470 order 15755 Order 15825 order 15911/2024 order 16012 order 16075 order 16526 order 17054 order 17401 order 17634 Order 17879 order 18116 Order 18230 Order 18232 Order 18347 order 18491 order 19022 Order 19145 Order 19293 order 19651 order 2024 order 21317 order 8631/2024 order 8916/2024 order 8982/2024 Order 9369/2024 Order 9731 order no. 10615 Order No. 10788 Order No. 11211 order no. 15847 of 2024 Order no. 16039 Order No. 16456 order no. 17761 order No. 18485 Order No. 18522 Order no. 18652 Order No. 19226 order no. 19452 order no. 8626 Order no. 8940 order no. 9403 order no. 9706 Order no. 9870 ordinance ordinance 10773 ordinance 17104 ordinance 17668 ordinance 19892 ordinance 20129 ordinance 9626 Ordinance No. 16589 Ordinance no. 8989 ordinance no. 9358 ordinary disability allowance ordinary jurisdiction ordinary revocation organizational model out-of-court assistance ownership paper proceedings parking lots part-time part-time work Partial Distributions partial invalidity partial use parties' will partners partnerships passive insinuation passive legitimacy passive legitimation passive solidarity passive state patent law patents payment instruments payment notice payment notices PEC Notification penalties pension pension treatment pensions permits personal checks personal data petitory action pharmacists plea of arbitration pledge pledge right of preemption plurality of parties pollutant emissions population possession possessory action potestative condition power of attorney power plants pre-arranged agreement pre-emption precautionary order precept predeductibility preemption preferred credits prejudice prejudiciality preliminary contract prescription Presidential Decree 380/2001 Presidential Decree 602 1973 Presidential Decree 602/1973 Presidential Decree No. 18 of 1967 Presidential Decree no. 380/2001 presumption of income presumptions presumptive evidence preventive agreement preventive arrangement preventive confiscation preventive seizure preventive technical assessment price clause principle of proportionality principle of the appearance of the law printed signature privacy private law private property private surveillance private writing verification procedural defects procedural law procedural term proceedings production costs Professional fees professional liability professional profiles professional services professionals program agreement prohibition of document production project financing project manager promise of payment properties A7 properties A8 properties for special purposes property property disputes property identification property law property right property rights property taxation protected areas Provincial agreements provision provisions public administration public administrators public competition public competitions Public Contributions public employees public employment public entities public evidence public housing public law public official public procurement public residential building public resources public responsibility public service public use public waters public welfare publication of image publicity purpose loan qualification qualification of the claim qualified social contact quantum debeatur radiation real estate real estate law real estate sale real estate transactions real estate values real right real rights reasonable duration of the trial reasoning of the ruling receipt recovery function redemption reforestation refugee regional law Lazio registration registration fees registration in the companies register registration tax regularization regulation regulations regulatory gap reimburseability reimbursement reimbursement of expenses reimbursements reinstatement of terms release of property Relevance relevant error removal from the register remuneration renewal rent rental fees rents replacements res judicata rescission rescission of res judicata reservation of appeal residence residential construction residents resumption retaining walls retention right retroactivity Revenue Agency reversal revision revocation revocatory action right of access right of access to justice right of appeal right of chronicle right of co-ownership right of defense right of first refusal right of recourse Right of Retention right of use right of way right of withdrawal right to adjustment right to asylum right to be forgotten right to break right to compensation right to defense right to health right to pension right to privacy right to private life right to quiet right to report rights rights of creditors rights of physicians road classification road law road property road sanctions role extract ruling ruling 10669 ruling 11351 ruling 16404 ruling 16682 2024 ruling 17418 ruling 18003 ruling 18238 ruling 18261/2024 ruling 18351 ruling 18681/2024 ruling 18683 ruling 18710 ruling 18792 ruling 19034/2024 ruling 19746/2024 ruling 19921 ruling 2024 ruling 22135 ruling 28013 ruling 48545 ruling 49289 ruling 8956 ruling 9170 2024 ruling 9446/2024 ruling 9570/2024 ruling 9646 ruling 9680/2024 ruling 9733 2024 ruling 9818 ruling 9900 ruling 9947 ruling Cassation 2024 ruling no. 10310 ruling no. 10868 ruling no. 11622 ruling no. 11660 ruling no. 15673 ruling no. 18267 ruling no. 19976 ruling no. 20957 ruling no. 26805 Ruling no. 8685 ruling no. 8805 ruling no. 8907 ruling no. 9353 ruling no. 9556 ruling no. 9830 ruling of the Court of Cassation ruling Supreme Court rulings safeguard service safety sale sanctions saw and liked clause scholarship school disputes school law school staff screen company sector studies securitization security deposit Seismic Events seismic zone seismic zones self-defense Self-sufficiency seller's liability sentence sentence 10298 sentence 11198 sentence 11659 sentence 14644 sentence 16508 sentence 17055 sentence 48472 sentence 50318 separate assets service concession servitude severance pay severity sexual orientation share transfer shareholders' meeting shipowners short term signature Simulation smuggling social security social security funds social security law socially useful work solidarity regime solve et repete clause special chamber procedure Special Curator special jurisdictions special power of attorney special protection specialization specific obligation specific performance specificity speed cameras sponsorship sponsorship contracts sports associations Standing standing of condominium owners statements statute of limitations statutory clauses subjective right subletting subordination substantial identity subsumption succession phenomenon summary phase summary proceedings super condominium super SCIA supplementary declaration Supreme Court Supreme Court ruling suretyship surface rights suspension of attorney suspension of collection suspension of enforceability suspension of enforcement activities suspension of terms Suspensive Condition suspensive conditions sustainability synthetic assessment T.U.F. tacit consent tacit revocation tax tax acts tax administration tax assessment tax assessments tax audits tax code tax collection tax collection notice tax credit tax debt tax deductibility tax evasion tax exemptions tax incentives tax injunction tax law tax legislation tax liability tax litigation tax notice tax offense tax penalties tax proceedings tax regulations tax return tax rights tax trial taxes taxpayer rights taxpayers teaching technical consultancy technical consultant technical contradiction technical investigations ten-year limitation termination territorial jurisdiction testing certificate third buyer third-party opposition third-party seizure timelines timeliness timeshare tolerability tolerance trade union conciliation trademark registration trademarks traffic law traffic law violations trafficking victims transcription transfer decree transfer of business Transfer of credit transfer of excess transfer of real estate transfer of shares transfer pro soluto transfers transnational disputes transparency TUIR typicity ultra-activity ultrapetition unavailability unavailable rights unconstitutionality unemployment benefits unfavorable fact unified contribution union agreement units of work Unjust Enrichment unjustified absences unlawful act unlimited liability partners unused vacation urban planning certification urban planning law usufruct usury validity of contracts value of the case VAT VAT credit VAT refund VAT regulations verbal transfer viewing rights violation violation of law violations voidability voluntary compliance voting rights Wage realignment wage rights waiver waiver of appeal warranty for defects warranty liability waste waste management water court water law water resources water service welfare whistleblowing withdrawal workers' rights workplace safety written form