Italy, Verona
215km
... grantor and excluding the application of the exemption from gift tax provided for in Article 3, paragraph 4-ter, of the TUS. While the first conclusion is more favorable for the taxpayer compared to the previous jurisprudential orientation, the second leaves some doubts regarding the justification for the exclusion from the exemption in the face of a case that has a unitary character. This is discussed by our Matteo Tambalo and Chiara Chirico in issue 10/2023 of Amministrazione & Finanza (IPSOA – Wolters Kluwer).

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