Circulars 2012

• Circulars 14/2012 - Simplification of obligations regarding mergers and demergers - written by Maurizio Moccaldi Ruggiero
• Circulars n.13 / 2012 - Joint and several liability of the contractor for tax purposes - written by Marco Fiorentino and Maurizio Moccaldi Ruggiero
• Circulars n.12 / 2012 - Amendments in the “Tax - Taxpayer” reports of the Simplification Decree - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Maurice Mestrallet
• Circulars 11/2012 - Monti's tax measures to support businesses 1 - written by Antonino Fiorentino, Marco Fiorentino and Maurizio Moccaldi Ruggiero
• Circulars n.10 / 2012 - The IRAP refund - written by Antonino Fiorentino, Marco Fiorentino and Maurizio Moccaldi Ruggiero
• Circulars 9/2012 - The new limited liability companies - written by Antonino Fiorentino, Marco Fiorentino and Maurizio Moccaldi Ruggiero
• Circulars 8/2012 - The new municipal tax on waste and services - written by Marco Fiorentino and Maurizio Moccaldi Ruggiero
• Circulars n.7 / 2012 - The new anti-circumvention measures of the "Salva Italia" - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Salvatore DiCarlo
• Circulars n.6 / 2012 - Single Municipal Tax - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Maurice Mestrallet
• Circulars n.5 / 2012 - Decree on tax simplifications / 2: Amendment of administrative sanctions - written by Gianmaria Better, Marco Fiorentino and Maurizio Moccaldi Ruggiero
• Circulars 4/2012 - Decree on tax simplifications / 1: Installment of tax debts - written by Gianmaria Better, Marco Fiorentino and Maurizio Moccaldi Ruggiero
• Circulars n.3 / 2012 - "The new moratorium on the debts of SMEs" - written by Gianmaria Better, Marco Fiorentino and Maurizio Moccaldi Ruggiero
• Circulars n.2 / 2012 - The resolution of the Campania Region on microcredit to companies - written by Marco Fiorentino, Maurizio Moccaldi Ruggiero and Frances Sanseverino
• Circulars n.1 / 2012 - “Salva Italia” / 1: New measures for businesses - written by Marco Fiorentino and Maurizio Moccaldi Ruggiero