Abstract
In this note, the authors comment on Italian Supreme Court decision No. 21261, issued on 19 July 2023, which ruled in favour of a French company, stating that it can benefit from the favourable Italian participation exemption regime in respect of Italian-source capital gains based on the EU fundamental freedoms. In this regard, the Italian 2024 Budget law provides for a substantial reform of the Italian domestic law provision on the taxation of Italian-sourced capital gains realized by EU shareholders effective 1 January 2024.
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