Restitution of TAP amounts for want of tax assumption

Some tips are provided under the Italian tax legislation in favour of the potential revocation of a tax agreement procedure, where errors in fact and/or by law emerge that may entail cancellation of the relevant tax assumptions.

Source: Corriere Tributario

Attachment
Corriere Tributario 12/2018
69.84 KB
download
Related articles
01/09/2026

Press releases

CBA advises Hera in dispute over cogeneration incentives: Council of State upholds appeal
read more
10/09/2026

Press releases

CBA advises BCC Banca Iccrea and BCC Roma on financing transaction for Marinedi Group
read more
01/09/2026

Press releases

CBA advises Hera in litigation concerning cogeneration incentives: Council of State upholds appeal
read more
04/08/2026

Press releases

TISG, SRI Global and Finvacchi submit expression of interest for the acquisition. CBA advises Finvacchi.
read more
30/07/2026

Press reviews

Sports justice and effective judicial protection: the autonomy of sports governing bodies under EU law in Joined Cases C-424/24 and C-425/24
read more
28/07/2026

Press reviews

From project selection to delivery certification: the Ministry of Infrastructure and Transport’s Guidelines for NRRP Milestone M2C2-26
read more
26/06/2026

Press reviews

Funding independent authorities and ensuring their effective independence
read more
23/07/2026

Press reviews

Data centres and land use: why Lombardy is regulating new developments
read more
30-04-2026

Press reviews

Retail suppliers’ margins and the Energy Bills Decree: transparency ambitions, legal concerns and market risks
read more
23-04-2026

Press reviews

The individual character of EU designs and the designer’s degree of freedom: an inverse relationship of proportionality
read more
08/07/2026

Press reviews

Shareholder contributions and financial statements: limits on reclassification and the nullity of shareholders' resolutions
read more
07/07/2026

Press releases

CBA advises BCC Alba Langhe Roero e Canavese on the financing of a PNRR-supported student housing project
read more
02/07/2026

Press reviews

Succession planning in family businesses
read more
29-06-2026

Press releases

CBA advises on the refinancing of the Corso Vercelli 22 redevelopment project
read more
01-07-2026

Press releases

CBA strengthens its Real Estate capabilities with the addition of Partner Rita Marchetti
read more
29/05/2026

Press reviews

Italy - Restructuring & Insolvency Laws and Regulations 2026
read more
29/05/2026

Press reviews

ARERA vs the Italian Competition Authority: risks for energy market operators
read more
21-05-2026

Press reviews

The irreplaceable supplier: the new cyber risk companies are overlooking
read more
20-05-2026

Press reviews

From the Pantone Tortellino to generative AI: the new risks businesses have yet to recognise
read more
19-05-2026

Press reviews

ARERA and the AGCM: the Constitutional Court to rule on the clash of powers between the two authorities. The risk? Double penalties
read more
1 2 3 … 55
X

"*" indicates required fields

This field is for validation purposes and should be left unchanged.
CONSENT TO THE PROCESSING OF PERSONAL DATA
Having read the above Privacy Notice, the User hereby consents to the processing of their personal data by CBA.
Consent*
(Please note that registration in this section will not be possible without providing consent.)

THIS WEBSITE IS ECO-SUSTAINABLE AND REDUCES THE IMPACT OF CO2 IN THE ATMOSPHERE
Here’s an estimate of our emissions in real time

© 2026
CBA Studio Legale e Tributario
ITA
magnifiercrosschevron-downchevron-leftchevron-rightarrow-down-circle linkedin facebook pinterest youtube rss twitter instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter instagram