Wide-ranging controlled implementation confirmed for intra-EU operations
2026 · Il Sole 24 Ore
Alberto Russo and Annalisa Domizi, in Il Sole 24 Ore on Monday, February 23, discuss the controlled realization of assets as an essential tool for reorganizations, generational transitions, and business continuity of Italian family businesses.
The regulation expands thanks to the simplifications of Legislative Decree 192/2024 and the corrective decree. The article examines recent clarifications from the Revenue Agency: from contributions with increased reserves to the pure tax neutrality for intra-Community transactions confirmed in Telefisco 2026.