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The VAT refund secured receivable from a customer admitted to concordato preventivo can be partially satisfied if liened assets value is lower
A company filed a plan for a concordato preventivo providing that creditors would be paid out of future earnings, which the Tribunal of Lucca refused to confirm.
NCTM’s latest Shipping and Transport Bulletin includes comment on the Italian law relating to the granting of financial aid to Italian stevedoring companies.
The Italian Revenue Agency has clarified that to be excluded from the scope of ‘abuse of rights’ are the agreements relating to mid- to long-term bank financing transactions entered into abroad and designed to have legal effect in Italy.
Convention against double taxation between Italy and Hong Kong.