Italy Parliament

Italy : updates and case laws on international taxation

Please click on the links below to find out more:

Italian Supreme Court and the effective place of management

The Italian Supreme Court with the Decision no. 14527/2019 published 29 May 2019, ruled on a case of tax residence of a foreign company which was deemed to be in Italy.

Transfer of customer list to a permanent establishment

On 4 November 2019 Italian tax authorities issued Ruling Answer No. 466, providing clarifications on the transfer of a customer list from an Italian company to a permanent establishment.

“Abuse of law” to question entrepreneurial behaviour – Italy

Decision no. 31772/2019 deposited by the Italian Supreme Court on December 5, 2019 adds a new controversial piece into the “abuse of law” diatribe.

For more information, contact:

Gian Luca Nieddu, PARTNER | Transfer Pricing & Tax Value Chain at Hager & Partners

Via Borgogna n. 2 – 20122 Milano (ITALY)


T: +39 02 7780711


Date: April 2020