- The Italian Revenue Agency clarified that the VAT base for asset contributions in a capital increase includes total amount paid and adjustments
- The normal market value of contributed assets is used for determining capital gains for IRES
- Legal framework includes VAT regulations under Italian law and EU directives, with exceptions for related party transactions.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
