Consolidato e utilizzo perdite: il punto su due casi particolari Le precisazioni riguardano quelle maturate prima dell’esercizio dell’opzione e il criterio di attribuzione nell’ipotesi di interruzione o di revoca della tassazione di gruppo. L’Agenzia delle entrate, con la circolare n. 2/E del 26 gennaio 2018, fornisce indicazioni su due particolari fattispecie relative all’utilizzo delle perdite…
Consolidato tra sorelle, stabile organizzazione e “controllo rilevante” Tutti i chiarimenti sul consolidato nazionale in una circolare delle Entrate La stabile organizzazione in Italia di un soggetto residente in un paese comunitario può svolgere il ruolo di consolidata a patto che eserciti un’attività d’impresa. È uno dei temi approfonditi nella circolare n. 40/E di oggi,…
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