Carlo Sanna comments on www.rivistadidirittotributario.it some judgements recently issued by the Italian Supreme Court on the deductibility, for corporate income tax purposes, of costs arising from financial derivatives, with specific reference to companies which carry on businesses different from banking or other financial activities.

http://www.rivistadirittotributario.it/2020/06/26/le-societa-industriali-possono-dedurre-componenti-negativi-scaturenti-strumenti-finanziari-derivati/