2nd February 2023

Giuliano Foglia, founding partners of the firm, has been appointed in the "International Taxation" Commission set up at the National Council of the Chartered Accountants and Accounting Experts

Giuliano Foglia, founding partner of the Firm, has been recently appointed as a member of the "International Taxation" Commission set up at the National Council of the Chartered Accountants and Accounting Experts.

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18th October 2022

Foglia & Partners with Alfasigma S.p.A. with regard to the tax aspects related to the acquisition of SOFAR S.p.A.

Foglia & Partners advised Alfasigma, with a team coordinated by Matteo Carfagnini and composed by Francesco Capogrossi, Emanuele Gentile and Carolina Castelli, on all tax aspects related to the investment in SOFAR S.p.A., an Italian pharmaceutical company with more than fifty years of operating history in the research, production and marketing of drugs, medical devices and dietary supplements.

Alfasigma, through the signing of the agreement, acquires the entire share capital of SOFAR, enriching its product portfolio especially in the gastroenterological area, where SOFAR holds brands such as Enterolactis, Pentacol and Gerdoff. Alfasigma is one of Italy's leading pharmaceutical companies, focusing on prescription specialties, self-medication products and nutraceuticals. Established in 2015 from the merger of Alfa Wassermann and Sigma-Tau groups, Alfasigma is now present with subsidiaries and distributors in about 90 countries worldwide.

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6th October 2022

Maddalena Cecci, in the latest issue of Trusts and Fiduciary Activities, comments on recent Supreme Court decision regarding the configurability of the crime of fraudulent misappropriation through the establishment of a trust

On Trusts e attività fiduciarie (no. 5/2022), Maddalena Cecci comments the recent decision no. 16540/2022 of the Italian Supreme Court, underlining that the challenge of the crime of fraudulent subtraction from tax collection could not be grounded on the sole fact that on the mere assumption that the establishment of a trust could easily allow the taxpayer to subtract its assets from taxation.

On the other hand, it is considered necessary to verify the existence of all features of the crime in comment.

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4th August 2022

Foglia & Partners with Trilantic Europe with regard to the tax aspects related to the acquisition of Passione Unghie

Foglia & Partners advised Trilantic Europe, with a team coordinated by Giuliano Foglia and composed of Matteo Carfagnini and Emanuele Gentile, on the tax aspects related to the investment in Passione Unghie-, Europe's leading e-commerce company for nail products.

Trilantic Europe becomes the majority shareholder of the Vicenza-based company founded in 2011 by Christiana Asekun and Fabio Covioli, which represents the first Italian nailcare brand active exclusively through e-commerce, through the acquisition of the respective stakes held by the founders and by Orienta Capital Partners, which will retain a minority stake.Trilantic Europe is an independent private equity investor specializing in mid-market transactions throughout Europe, managed by a team of about thirty experienced investment and operations professionals, which has invested more than 2.4 billion euros in twenty-six companies since 2004 and currently manages about 2.3 billion euros in assets from a broad investor base.

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1st August 2022

Foglia & Partners with Armònia SGR with regard to the tax aspects related to the acquisition of Quick S.p.A.

Foglia & Partners advised Armònia SGR, with a team coordinated by Giuliano Foglia and composed by Matteo Carfagnini, Mariangela La Pastina and Michele Malizia, on the tax aspects related to the investment by Armònia SGR and Fondo Italiano in Quick S.p.A., an international leader in the production and marketing of nautical accessories that it designs, manufactures and engineers in the company's factories in Italy.

Armònia is an independent SGR that manages the closed-end alternative private equity fund called "Armònia Italy Fund," reserved for qualified and professional investors. The private equity fund mainly invests in typical "Made in Italy" sectors such as mechanics, food, luxury and pharma.

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28th June 2022

Foglia & Partners with Green Arrow Capital with regard to the tax aspects related to the financing of 𝗙𝗼𝗻𝗱𝗼's entire photovoltaic portfolio Radian Clean Energy SICAV-FIS

Foglia & Partners assisted Green Arrow Capital, with a team composed by Matteo Carfagnini, Mariangela La Pastina, Francesco Capogrossi, Carolina Castelli and Emanuele Gentile, for the tax aspects related to the financing of Fondo's entire photovoltaic portfolio Radiant Clean Energy SICAV-FIS, which includes 38 plants located in Puglia, Campania, Marche and Piedmont.

Green Arrow Capital, founded in 2012 by Eugenio de Blasio, the group's key shareholder, together with co-founders Daniele Camponeschi and Alessandro Di Michele, is one of Italy's leading independent operators in the alternative investment scene, with assets under management of about €2 billion, which also includes Luisa Todini (president of GAC SGR), Stefano Russo and Francesco Maria Giovannini among its partners.

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17th June 2022

Foglia & Partners with Armònia SGR with regard to the tax aspects related to the acquisition of Riva and Mariani Group S.p.A.

Foglia & Partners assisted Armònia SGR with a team composed by Giuliano Foglia, Matteo Carfagnini, Francesco Capogrossi and Carolina Castelli, for the tax aspects related to the investment, made on behalf of the private equity fund Armònia Italy Fund, for the acquisition of an 85% shareholding in Riva and Mariani Group S.p.A, one of Italy's leading companies active in the design, construction, maintenance and decommissioning of industrial plants, with a high specialization in the services of thermoacoustic and cryogenic insulation, industrial painting, and remediation with particular reference to asbestos.

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10th June 2022

Matteo Carfagnini and Marco Poziello comment in the latest issue of Corriere Tributario on some relevant aspects of the "New" Patent Box

In the latest issue of Corriere Tributario (No. 6/2022), Matteo Carfagnini and Marco Poziello analyse - with regard to the "New" Patent Box, under Article 6 of Law Decree No. 146/2021 and subsequent Implementing Provision of the Italian Revenue Agency No. 48243/2022 - the figure of the "investor" and the related concept of "control over risk", as outlined in the OECD transfer pricing guidelines.

In the article is also remarked the possible eligibility, for the purposes of the measure, of intra-group “recharges” of costs incurred towards “third parties”.

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27th May 2022

Giuliano Foglia, founding partner of the firm, Comments on Eutekne on how to recover taxes paid for revocation of revaluation of business assets

On Eutekne Info issued today, in respect of the forthcoming Provision of the Italian Revenue Agency concerning the “revocation” of the revaluation of business assets, Giuliano Foglia comments on the possible ways to recover the taxes paid, highlighting the need for procedures granting the taxpayers an effective restoring of the ex-ante situation.

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28th April 2022

Foglia & Partners with Trilantic Europe with regard to the tax aspects related to the acquisition of Cicli Esperia S.p.A.

Foglia & Partners, with a team coordinated by Giuliano Foglia and composed by Matteo Carfagnini and Emanuele Gentile, advised Trilantic Europe, a private equity focused on mid-market transactions in Europe, on the tax aspects of the portfolio company Alete Bikes' investment in Cicli Esperia Spa.

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21th March 2022

Legal Community Tax Awards 2022 - Giuliano Foglia is "Consultant of the Year"

Our founder Giuliano Foglia was awarded "Consultant of the Year" at the Legal Community Tax Awards 2022 organized by Legalcommunity.

This achievement is the result of the collective efforts of the entire team that makes up our firm, partners Matteo Carfagnini and Duccio Casciani and all the professionals who work every day with commitment, expertise and passion.

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21th March 2022

Legal Community Tax Awards 2022 - Giuliano Foglia is "Consultant of the Year"

Our founder Giuliano Foglia was awarded "Consultant of the Year" at the Legal Community Tax Awards 2022 organized by Legalcommunity.

This achievement is the result of the collective efforts of the entire team that makes up our firm, partners Matteo Carfagnini and Duccio Casciani and all the professionals who work every day with commitment, expertise and passion.

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17th March 2022

Foglia & Partners in the Chambers Europe 2022 Ranking.

Foglia & Partners is pleased to announce its inclusion in the prestigious Chambers Europe 2022 Ranking.
Since 1990, Chambers has published the world's leading law firm directories, with a strong reputation for independence and objectivity.

Foglia & Partners was ranked Chambers Europe 2022 in the Tax sector for its recognized expertise in Italian and international tax law, including M&A, transfer pricing and capital markets transactions. Giuliano Foglia is ranked in Chambers Europe's Band 2.

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31th December 2021

Giuliano Foglia, the founding partner of the firm, commented on We Wealth on the interpretative changes proposed by the Italian Tax Authority in the draft Circular on Trusts

Following the publication for consultation of the draft Circular on trusts, with which the Internal Revenue Service has incorporated the consolidated jurisprudential orientation regarding the application of inheritance and gift taxes at the time of the actual asset attribution to the beneficiary, Giuliano Foglia, founding partner of the firm, commented in We Wealth on the new interpretative changes proposed by the Tax Administration, their possible impact on future scenarios of use of the instrument and the elements of doubt yet to be resolved.

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31th December 2021

Giuliano Foglia, the founding partner of the firm, commented on We Wealth on the interpretative changes proposed by the Italian Tax Authority in the draft Circular on Trusts

Following the publication for consultation of the draft Circular on trusts, with which the Internal Revenue Service has incorporated the consolidated jurisprudential orientation regarding the application of inheritance and

gift taxes at the time of the actual asset attribution to the beneficiary, Giuliano Foglia, founding partner of the firm, commented in We Wealth on the new interpretative changes proposed by the Tax Administration, their possible impact on future scenarios of use of the instrument and the elements of doubt yet to be resolved.

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29th November 2021

Matteo Carfagnini and Francesco Capogrossi comment, in the latest issue of Corriere Tributario, the Supreme Court's Order No. 26512/2021.

In the latest issue of Corriere Tributario (No. 12/2021), Matteo Carfagnini and Francesco Capogrossi analyse Order No. 26512/2021 of the Court of Cassation, in which the Supreme Court held that tips paid directly by customers to employees are relevant for income tax purposes.

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