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Registration tax and transfers of immovable properties in EEIGs’ own instruments

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 

Attachments
Corriere Tributario 21.10.202077.13 KB