Registration tax and transfers of immovable properties in EEIGs’ own instruments
10-21-2020
The concept of “own instruments” of European Economic Interest Groupings (EEIGs) raises debates in jurisprudence and clashing interpretations. A wide reading of the provision concerning facilitations is therefore desirable, which extends the favourable treatment to transfers of immovable properties upon consideration involving an EEIG.
Source: Corriere Tributario
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Corriere Tributario 21.10.2020 | 77.13 KB |