On Corriere Tributario n. 3 of 2024, Diego Avolio and Carlo Sanna address the complex issue of the accounting and tax treatment to be reserved for purchases of “tax credit” (for example “Super Bonus”) by “IAS-adopter” subjects. The issue is fueling great debate among operators in consideration of the development of the market, the constantly evolving operating practices and the lack of clarifications from the competent bodies.
Ultime Notizie
- Carlo Sanna and Claudio Romanelli examine, in “La Gestione Straordinaria delle Imprese”, certain aspects concerning the deductibility, for industrial companies, of negative fair value adjustments on derivatives, in light of the recent clarifications provided by the Italian Revenue Agency in response to ruling request No. 122/2026.
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- Reductions of the VAT taxable base: a termination is forever! / Corriere Tributario 4/2025