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Circulars n.10 / 2006 - The summer maneuver 3: non-operating companies and foreign-invested companies

The summer maneuver 3: non-operating companies and foreign-invested companies

After having analyzed the innovations introduced in the real estate sector and in the VAT field by the Law Decree n. 7 of 2006 July 14 (Decree), we continue to analyze them in relation to the new rules on non-operating companies and on non-invested companies. The new legislation is entirely directed towards the recovery of taxable matter, both for anti-evasive purposes and for revenue reasons.

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