In Judgment No. 56 of Jan. 25, 2023, the Tax Court of Second Instance of Liguria settled a dispute on the subject of fictitious location abroad for tax purposes (so called “esterovestizione”), annulling the deed of assessment as a result of the Tax Authority’s failure to discharge the evidentiary burden of proof on it following the amendment of Article 7 of Legislative Decree No. 546/1992 made by the recent Law No. 130/2022. On this occasion, the regional judges also expressed interesting considerations on the role of residence certifications issued by foreign tax authorities.
Click here for the full article