{"id":3681,"date":"2019-09-19T17:40:17","date_gmt":"2019-09-19T15:40:17","guid":{"rendered":"https:\/\/scarioni.theartisan.it\/28-june-2019\/"},"modified":"2022-06-14T18:26:09","modified_gmt":"2022-06-14T16:26:09","slug":"28-june-2019","status":"publish","type":"post","link":"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/","title":{"rendered":"28 June 2019"},"content":{"rendered":"<p>Article 11-<em>bis<\/em> of D.L. April 30th 2019, n. 34 (converted, with modifications, by Law June 28th 2019, n. 58) has introduced the new paragraph 2-<em>bis<\/em> to the Article 177 of Income Tax Code.<br \/>\nPaolo Scarioni, in an article published by IlSole24Ore entitled \u201cRischio \u201cdemoltiplicazione\u201d sul realizzo controllato\u201d, analyzes the law, providing an interpretation that allows an easier application with reference to the operations regarding <em>holdings<\/em> that, directly or indirectly, hold partecipations in listed company.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Article 11-bis of D.L. April 30th 2019, n. 34 (converted, with modifications, by Law June 28th 2019, n. 58) has introduced the new paragraph 2-bis to the Article 177 of [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[22],"tags":[],"acf":{"professional_associated":[4323]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>28 June 2019 - Scarioni e Angelucci<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"28 June 2019 - Scarioni e Angelucci\" \/>\n<meta property=\"og:description\" content=\"Article 11-bis of D.L. April 30th 2019, n. 34 (converted, with modifications, by Law June 28th 2019, n. 58) has introduced the new paragraph 2-bis to the Article 177 of [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/\" \/>\n<meta property=\"og:site_name\" content=\"Scarioni e Angelucci\" \/>\n<meta property=\"article:published_time\" content=\"2019-09-19T15:40:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-14T16:26:09+00:00\" \/>\n<meta name=\"author\" content=\"Studio\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Studio\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/\"},\"author\":{\"name\":\"Studio\",\"@id\":\"https:\/\/scarioni.theartisan.it\/#\/schema\/person\/7eed80607ce991405f11d74056acbcf0\"},\"headline\":\"28 June 2019\",\"datePublished\":\"2019-09-19T15:40:17+00:00\",\"dateModified\":\"2022-06-14T16:26:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/\"},\"wordCount\":72,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/scarioni.theartisan.it\/#organization\"},\"articleSection\":[\"Events\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/\",\"url\":\"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/\",\"name\":\"28 June 2019 - Scarioni e Angelucci\",\"isPartOf\":{\"@id\":\"https:\/\/scarioni.theartisan.it\/#website\"},\"datePublished\":\"2019-09-19T15:40:17+00:00\",\"dateModified\":\"2022-06-14T16:26:09+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/scarioni.theartisan.it\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"28 June 2019\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/scarioni.theartisan.it\/#website\",\"url\":\"https:\/\/scarioni.theartisan.it\/\",\"name\":\"Scarioni e Angelucci\",\"description\":\"Studio tributario associato\",\"publisher\":{\"@id\":\"https:\/\/scarioni.theartisan.it\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/scarioni.theartisan.it\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/scarioni.theartisan.it\/#organization\",\"name\":\"Scarioni Angelucci\",\"url\":\"https:\/\/scarioni.theartisan.it\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/scarioni.theartisan.it\/#\/schema\/logo\/image\/\",\"url\":\"http:\/\/scarioni.theartisan.it\/wp-content\/uploads\/2022\/04\/logo-scarioni-angelucci.svg\",\"contentUrl\":\"http:\/\/scarioni.theartisan.it\/wp-content\/uploads\/2022\/04\/logo-scarioni-angelucci.svg\",\"width\":\"1024\",\"height\":\"1024\",\"caption\":\"Scarioni Angelucci\"},\"image\":{\"@id\":\"https:\/\/scarioni.theartisan.it\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/scarioni-angelucci-partners\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/scarioni.theartisan.it\/#\/schema\/person\/7eed80607ce991405f11d74056acbcf0\",\"name\":\"Studio\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/scarioni.theartisan.it\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/10caf0b3189d5b3f487d618e241bbe25?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/10caf0b3189d5b3f487d618e241bbe25?s=96&d=mm&r=g\",\"caption\":\"Studio\"},\"url\":\"https:\/\/scarioni.theartisan.it\/en\/author\/studio\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"28 June 2019 - Scarioni e Angelucci","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/scarioni.theartisan.it\/en\/28-june-2019\/","og_locale":"en_US","og_type":"article","og_title":"28 June 2019 - Scarioni e Angelucci","og_description":"Article 11-bis of D.L. 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