Mr Fabrizio Pacchiarotti in the proceedings before the Constitutional Court concerning the constitutional legitimacy of Article 5 of the Consolidated Income Tax Law

The judges of Section 1 of the Provincial Tax Commission of Genoa shared the doubt of constitutional legitimacy raised by Mr. Pacchiarotti during the introductory appeal and suspended the proceedings pending a ruling by the Judge of Laws.

Mr. Fabrizio Pacchiarotti - partner and head of the firm's tax litigation department - was defending a taxpayer, a limited partner of a limited liability company and during the proceedings the legitimacy of Article 5(1) of Presidential Decree 917/1986 (TUIR) was submitted to the Constitutional Court for examination, insofar as it provides for the attribution to the limited partner of income produced by a limited liability company "irrespective of its receipt", even when the income is not due to the limited partner, "even if he is kept entirely in the dark as to the company's business and its management and has not received any income from his shareholding.


For further details, please refer to Ordinance No. 80/2019 published in the Official Gazette.