31th March 2023
Giuliano Foglia and Marco Masi comment, in the latest issue of Corriere Tributario, the free movement of capital with regard to dividends paid to companies of non-EU States
In Corriere Tributario (No. 4/2023), Giuliano Foglia and Marco Masi analyse, on the basis of the decisions of the Italian Supreme Court of Cassation issued in July 2022, the most relevant cases where the Italian provisions amount to an unjustified restriction to the free movement of capital, focusing in particular on the case of dividends paid to companies resident in non-EU States.