Order No. 449 of 2025: Deductibility of Expenses for Assistance to Disabled Persons
Analysis of ruling no. 449 of 2025 on the deductibility of expenses for assistance to persons with severe disabilities. An in-depth examination of the conditions and limits set by Italian legislation.
Judgment No. 11152 of 2024: Usufruct in Limited Liability Companies.
Judgment No. 11152 of 2024 clarifies important aspects related to the usufruct of shares in limited liability companies, defining the right of the usufructuary to receive amounts resulting from the liquidation of the company and the related tax implications.
Order No. 10815 of 2024: The Difference from Withdrawal in Capital Companies.
Order No. 10815 of 2024 clarifies the nature of the difference between withdrawal in capital companies and its tax implications, highlighting the differences compared to partnerships.
Commentary on the Ruling Order No. 9899 of 2024: Provisions for Risk Funds and Direct Taxes.
Let’s analyze the recent Order No. 9899 of 2024 regarding provisions for risk funds and the tax implications for companies, clarifying the role of Article 109 of the TUIR.