Private collector not subjected to the taxation of company incomes
Legal assistance in a tax litigation related to the verification of the requirements of the business nature towards a private collector of goods.
2016 – 2018
The Firm provided legal assistance to an Italian natural person during an international control activity, conducted by the Italian tax Agency, aimed at establishing the business nature of certain sales of watches and jewels made by a private collector also on behalf of third parties.
The tax Agency particularly argued the presence of necessary requirements for the existence of the entrepreneurial nature of the activity based on the fact that the transactions were not just occasional.
The Firm primarily challenged that the existence of business income might be configured only through the presence of unequivocal factual elements. Through a reconstruction of payment methods and payment receipts related to the mentioned transactions, the Firm successfully demonstrated, during the lawsuit, the inexistence of the requirements of business income under a tax perspective.