The legislative action implemented with the so-called internationalization Decree (d.lgs. September 14, 2015/147), changes the Italian tax consolidation regime, in an effort to comply with the principles and the fundamental freedoms of EU law in the wake of the recent case law of the European Court of Justice (ECJ, 12 June 2014, joined cases C-39/13, C-13 and C- 40/41/13, SCA Group Holding BV). In particular, the Decree 147/2015 review the national tax consolidation perimeter, to the extent that admits to exercise even the parent company “sisters” with non-residents without a permanent establishment in the territory of the State and the Italian permanent establishments of non-resident companies (article 6); also introduces new rules for determining taxable profit of the group, with regard to the criteria for determining the Rol (gross operating profit) for the purposes of the deductibility of interest expense and the impact of the new regime, the so-called “branch exemption” (article 14). It is evident, however, as despite the good intentions pursued by the Italian legislator, the necessity of the protection of national taxing continues to leave open spaces for possible discriminatory treatment, as for example for the new rules on the deductibility of interest expense in the consolidated and the consequences of the system of branch exemption with regard of the countervailability of losses in foreign domestic groups.
L’intervento legislativo attuato con il c.d. decreto internazionalizzazione (d.lgs. 14 settembre 2015, n. 147), modifica il regime italiano del consolidato fiscale, nel tentativo di adeguarlo ai principi e alle liberta` fondamentali del diritto dell’UE, sulla scia della recente giurisprudenza della Corte di giustizia (CGCE, 12 giugno 2014, cause riunite C-39/13, C-40/ 13 e C-41/13, SCA Group Holding BV). In particolare, il d.lgs. n. 147 del 2015 modifica il perimetro del consolidato fiscale nazionale, nella misura in cui ammette all’esercizio dell’opzione anche le societa` “sorelle” con controllanti non residenti, prive di stabile organizzazione nel territorio dello Stato e le stabili organizzazioni italiane di societa` non residenti (art. 6); introduce, inoltre, nuove regole di determinazione dell’imponibile di gruppo, con riguardo ai criteri di determinazione del Rol (risultato operativo lordo) ai fini della deducibilita` degli interessi passivi e all’incidenza del nuovo regime della c.d. “branch exemption” (art. 14). E ` di tutta evidenza, pero` , come nonostante i buoni propositi perseguiti dal legislatore italiano, l’esigenza di tutelare la potesta` impositiva nazionale continua a lasciare spazi aperti per possibili trattamenti discriminatori, come e` ad esempio per le nuove regole sulla deducibilita` degli interessi passivi nel consolidato e per le conseguenze del regime di branch exemption in punto di compensabilita` delle perdite estere nei gruppi domestici.
Nel D.Lgs. n. 147/2015 il consolidato fiscale cambia volto e diventa “orizzontale”. Un nuovo tentativo di ravvicinamento dei sistemi fiscali nazionali
RICCI, CONCETTA
2016-01-01
Abstract
The legislative action implemented with the so-called internationalization Decree (d.lgs. September 14, 2015/147), changes the Italian tax consolidation regime, in an effort to comply with the principles and the fundamental freedoms of EU law in the wake of the recent case law of the European Court of Justice (ECJ, 12 June 2014, joined cases C-39/13, C-13 and C- 40/41/13, SCA Group Holding BV). In particular, the Decree 147/2015 review the national tax consolidation perimeter, to the extent that admits to exercise even the parent company “sisters” with non-residents without a permanent establishment in the territory of the State and the Italian permanent establishments of non-resident companies (article 6); also introduces new rules for determining taxable profit of the group, with regard to the criteria for determining the Rol (gross operating profit) for the purposes of the deductibility of interest expense and the impact of the new regime, the so-called “branch exemption” (article 14). It is evident, however, as despite the good intentions pursued by the Italian legislator, the necessity of the protection of national taxing continues to leave open spaces for possible discriminatory treatment, as for example for the new rules on the deductibility of interest expense in the consolidated and the consequences of the system of branch exemption with regard of the countervailability of losses in foreign domestic groups.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
