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Messaggi recenti: Irene Gilio

Transfer Pricing in Italy and MAPs

Problems with Transfer Pricing and MAPs in Italy? Our Italian Chartered Accountants will be pleased to help you in case you need tax advice and consultancy. Contact us on www.monzalegal.com   Transfer Pricing is probably the most burning tax issue for multinational companies. As Mutual Agreement Procedures (MAPs) are one of the most important instruments…

Third-party motor liability insurance in Italy

The Third Civil Division of the Italian Court of Cassation decided that under sentence 3100 of 2/2010, in Italy third-party motor liability insurance must cover damages caused by a car in flames, even if the car does not have a policy against fire and theft. Old sentences overturned: although previous sentences distinguished between a stationary and…

The ex-husband shall pay alimony even if he created a new family

Court of Civil Cassation, sentence n.9661, 6th May 2014. The Italian Appeal Court judge, during a divorce proceeding, reiterated the obligation (already sentenced in the proceeding of first instance) for the spouse to pay alimony to the unemployed ex-wife. The husband complained for violation of the law in the Court of Cassation and nonsense of…

Text messages and phone calls may be considered a form of stalking in Italy

Italian Court of Cassation – sentence 11th February 2013 n.6384 In Italy, text messages and phone calls may be considered as stalking if they result in a «permanent state of anxiety and fear». The Italian Court of Cassation accepted the Republic of Brescia Prosecutor’s appeal against a ruling of the city Court of Brescia which…

Taxation of financial assets and income

Since 2012, in Italy rules on taxation of financial assets and income have changed significantly: on the one hand, modification of rates led to a more uniform taxation of the various financial instruments, on the other hand the continuous revision of stamp duties caused uncertainties in their interpretation. Herebelow you can find some tips for…

Successions in Italy

When someone dies, Italian Law governs over all the relations of the deceased. The branch ruling over such relations is called norms about successions in Italy. Regarding the financial side, each individual has the right to decide over the destination of their own estate “for the time they deceases and onward” (Article 587). This is…

Succession fees and inheritance tax in Italy

(updated in 2012) Inheritance tax has undergone many changes in Italy in recent years. Please find below an overview of recent reforms and current law which will be of interest to any non-Italian involved in administration of wills, probate or any inheritance-tax related issues concerning inheritance in Italy.   Succession fee In Italy, the fee…

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