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Italian court recognises retroactive exemption on dividends to foreign investment funds

28/03/2022

In judgment No. 49/2022, the first instance Court of Pescara recognised that distribution of dividends from a resident company to a non-resident fund must be granted with an exemption regime from the Italian taxation authority. In particular, the decision of the...

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Authors

Portrait ofStefano Chirichigno
Stefano Chirichigno
Partner
Rome
Portrait ofBerardo Lanci
Berardo Lanci
Partner
Rome
Portrait ofMario Martinelli
Mario Martinelli
Partner
Rome
Portrait ofMarta Puccini
Marta Puccini
Senior Associate
Rome
Portrait ofVittoria Segre
Vittoria Segre
Partner
Rome
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