La Court de Cassation publie la sentence n. 4482/2016 en matière de constitution de Trust

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25 Mars 2016

La Court de Cassation a publié la sentence n. 4482/2016 en matière de constitution de Trust, en etablissant que l’impot sur les successions et sur les donations est requérable dans la mesure de 8% en faisant suite à la création d’un Trust où le “settlor” est autant trustee que bénéficiaire.

Le jugement est cohérent avec les dispositions de l’Administration fiscale italienne.

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