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Andersen Expands Latin American Presence with Venezuela’s Largest Law Firm
The Firm LEĜA Abogados, recognized by Chambers and Partners, Legal 500 and IFLR1000, covers all branches of law with office locations in Caracas, Valencia and Barquisimeto. The full-service firm assists businesses and multinational clients with capabilities in the areas of tax, international arbitration, immigration, foreign trade and customs, foreign investment, intellectual property regulatory matters, labor […]
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False Declaration and Omitted Payment: two different violations
With judgment n. 27963 of 7 December 2020, the Italian Supreme Court took a position in relation to the tax penalties applicable in case of untrue declaration and consequent failure to pay the taxes due. In particular, the Supreme Court stated that the false declaration and the omitted payment have different trigger events and are […]
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Online sales to non-EU private individuals must be documented by invoice
The Covid-19 emergency has helped to increase the trend of online sales, a trend that has already been growing steadily since last few years. The strength that has attracted many small and medium-sized enterprises in Italy to invest in e-commerce is the possibility of breaking down the territorial limitations of physical stores and expanding their […]
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Andersen Global Adds Additional Presence in Kazakhstan
The Firm Founded in 2010, Unicase Law Firm provides a full range of legal services in the areas of energy and renewables, infrastructure and PPP, corporate, commercial, M&A, real estate, employment, environmental and tax. Led by Managing Partner Saniya Perzadayeva, the full-service firm’s clients include Kazakhstan companies and international clients, financial institutions and investment banks. […]
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Andersen with FCA Bank for an Advance Pricing Agreement
An Andersen team led by the partners Maricla Pennesi, Tax Coordinator for Italy and Europe, Stefano Rossi, TP Coordinator for Italy and Europe, and Giovanni Gallucci, international tax expert, assisted FCA Bank in the negotiations with the Italian Revenue Agency – Direzione Centrale Grandi Contribuenti – Ufficio Accordi Preventivi, aimed at signing an Advance Pricing […]
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Andersen Global Strengthens Caribbean Platform with Addition of Maurice Solomon and Co.
The Firm Established in 1998, the full-service accounting firm, located in Georgetown, operates with two Partners and more than 25 professionals. Maurice Solomon & Co. provides a wide range of accounting, taxation and management consulting services to individuals and businesses with a focus on financial institutions, utilities and industrial operations. “We look forward to the […]
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Cash back of Christmas
From 8 December and until 31 December 2020, private consumers, over 18 and resident in Italy, who will make at least 10 purchases with credit cards, debit cards and prepaid will be able to obtain the c.d. Extra Cash Back Christmas, or a refund of 10% on expenditure made up to a maximum of € […]
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Cash back di Natale
A partire dall’8 dicembre e fino al 31 dicembre 2020 i consumatori privati, maggiorenni e residenti in Italia, che effettueranno almeno 10 acquisti con carte di credito, carte di debito e prepagate potranno ottenere il c.d. Extra Cash Back di Natale, ovvero un rimborso del 10% sulla spesa effettuata fino ad un massimo di € […]
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IMU for fiscal period 2012 on industrial real estates: declared the incustitutionality
The Constitutional Court declared illegitimate the rule governing the non-deductibility of the cost of IMU (local tax on industrial real estate), for the 2012 tax period, from income taxes. The provision declared illegitimate is in fact in contrast with some principles guaranteed by Articles nr.3, 41, and 53 of the Constitution (principle of ability to […]
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Non-repayable contribution for Businesses (D.L. Ristori 1,bis,ter,quater)
The Italian Government has issued new measures to support businesses who have been particularly affected by the new restrictions due to the pandemic upsurge. The government has then introduced a non-repayable contribution for subjects that: – have a VAT number and carry out one of the activities listed in the attachments (Annex 1 and Annex […]
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Decree Law 157/2020: suspension of payments for the month of December
Decree Law 157/2020 provided for the suspension of some tax / social security payments with ordinary expiry in December 2020. The suspension concerns in particular: Value added tax (periodic VAT for the month of November 2020, expiring on 16.12.2020 for monthly taxpayers, and the year-end downpayment of VAT for tax year 2020, expiring on 28.12.2020); […]
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Andersen Global Enters Georgian Market; Adds MG Law Office
The Firm MG Law, ranked Tier 1 by Legal 500, provides legal services to local and foreign companies, financial institutions, investment funds, governments and public enterprises. Led by its Founder and Managing Partner Archil Giorgadze and Co-Founder Nicola Mariani, the full-service firm focuses on corporate and M&A, banking, finance, energy tax and customs, arbitration and […]
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News about TP Documentation
With the Measure published last November 23rd, 2020, the Italian Revenue Agency modified the Italian regulations regarding the documentation on transfer pricing. The document attached analyzes the most relevant changes occurred.
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The administration sets up a permanent establishment
Maricla Pennesi, Partner and head of the tax area of Andersen Italy, and Cecilia Breviglieri, Senior Associate, publish an article in the newspaper Il Sole 24 Ore (insert Norme e Tributi) analyzing the issue of the permanent establishment of a foreign company in Italy. The Supreme Tax Court with the decision n. 21693/2020 ruled that […]
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France regulate the job of “baby influencer”
Gilberto Cavagna comments in an article published by Brand News on the new law released in France that regulates the activity of so-called baby influencers. The growing phenomenon of influencer marketing often see minors involved in the promotion of products through targeted advertising campaigns. The choice of the right influencer is one of the successful […]
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Andersen Global Adds Collaborating Firm in Azerbaijan
The Firm Founded in 1995, MGB Law Offices, which has ten lawyers, has been recognized by IFLR1000, Legal500 and Chambers and Partners as the leading law firm in Azerbaijan. Led by Managing Partner Ismail Askerov, the full-service firm offers solutions in various industries such as oil and gas, aviation, banking and finance, insolvency and restructuring, […]
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Long term of 60 days for the opposition of creditors in case of split-off without joint-stock company
With the decree no. 2366/2020, the Court of Novara intervened in the issue of the opposition of creditors to the demerger operation, affirming that the reduction from 60 to 30 days as per art. 2505-quater Civil Code cannot be applied. The Judge thus formulated the first jurisprudential ruling on the subject, inserting himself within a […]
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The Court of Milan returns on the forfeiture of the trademark
The Court of Milan, with its ruling no. 5205 of 7th September 2020, has returned to the issue of the forfeiture of trademark and the suitability of certain factual circumstances to prevent the expiry of the five-year term pursuant to Article 24 of the Industrial Property Code. The rule, in fact – which has its […]
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Decree law 149/2020: non-refundable contribution
Decree Law 149/2020, which supplements and amends Decree Law 137/2020, provides for a new measure to support businesses in the form of a non-repayable contribution. The contribution is due to those who have an active VAT number on 25 October 2020 and who declare that they carry out as their main activity one of those […]
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Municipality Tax for 2020: Exemption from payment of the second instalment
The Legislative Decree n.149/2020, so-called Ristori-bis Decree, extended the exemption from payment of the second instalment of Municipality Tax (IMU) for 2020 already provided by art.78 of the Law Decree n.104/2020 and by art.9 of the Law Decree n.137/2020. In particular, the Ristori-bis Decree provided for the cancellation of the IMU due on due on December […]
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