Italy - Participation Exemption and Foreign Entities: How Far Can Judicial Interpretation Go?
- S. Morri; S. Guarino
- European Taxation, 2017 (Volume 57), No 5
- 7 April 2017
The authors of this note discuss the decision of the Regional Tax Court of Abruzzo in Decision No. 1477 of 28 September 2015, wherein the Court extended, by way of interpretation, the more favourable capital gains tax regime applicable to domestic companies to gains realized by a French company.