Rome 12 November - Grant Thornton successfully defended an important insurance company in the proceedings before the Lazio Regional Tax Court for the purposes of obtaining the refund of IRES surtax paid in compliance with art. 2 of Law Decree no. 133/2013. Grant Thornton team in charge was led by Giulio Tedeschi, tax litigation partner, and made up of Marco Pane and Alessandro Foderà.
The Lazio Regional Tax Court, applying the recent Constitutional Court case law, declared that the issues of constitutionality raised with specific reference to the breach of articles 3 and 53 of the Italian Constitution were not patently unfounded.
In the case at issue, the application of IRES surtax charged exclusively to financial and insurance intermediaries was not supported by an adequate justification and by proving the achievement of effective extra profits for these categories. The peculiarity of this case is that the higher contribution capacity was not demonstrated and this implies an unequal treatment compared to other taxpayers not impacted by the surtax.