News
Sale of a business: unitary evaluation, for fiscal purposes, of separate acts of sale of goods
- 13/11/2017
With Order no. 21767/2017, the Italian Court of Cassation has examined a case in with, after the sale of a business, some products of the seller were subsequently and separately transferred to the buyer.
The Court has confirmed its own interpretation, according to which, for fiscal purposes, one has to take into account the whole economic operation and ascertain the functional tie between each good and the business.
So, where that tie lacks, the sale of a specified good is to be autonomously considered; failing that, the applicable tax is to be calculated having regard to the whole operation, without keeping any act of sale separate from the others.
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