15 May 2018

15 March 2018
19 September 2019
22 May 2018
19 September 2019

Article 1, paragraphs from 999 to 1006, of the Law December 27th 2017, n. 205 (Finance Act 2018), has modified the tax regime applicable to capital gains and dividends deriving from qualified or non-qualified shares. In the article entitled “Incertezze e asimmetrie post riforma del regime impositivo dei dividendi e dei capital gain”, published by Bollettino Tributario n. 9/2018, Paolo Scarioni and Andrea Bracchi focus their attention on the novelty introduced by the reform.