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Agosto 3, 2021 0Comments

Gli Avvocati TORRICELLA & CIRIOLO comunicano che gli studi di Martina Franca e Taranto resteranno chiusi per ferie dal 05 al 22 agosto BUONA ESTATE A TUTTI !!!

Giugno 14, 2021 0Comments

Cessazione del trust: l’imposta di registro da applicare per la retrocessione al disponente è calcolata in misura fissa e non proporzionale

Secondo la Suprema Corte di Cassazione (Cass. Civile Sezione V sentenza 8719 del 30 marzo 2021) la ” restituzione ” dei beni al disponente al momento della cessazione del trust è solo un effetto automatico che non…

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Diritto tributario

Cessazione del trust: l’imposta di registro da applicare per la retrocessione al disponente è calcolata in misura fissa e non proporzionale

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