Lawyer Monthly Magazine August 2020 Edition

Tax Adviser to Comat Servizi Energetici COMAT SERVIZI ENERGETICI’S REQUEST FOR THE TRANSFER OF THE ECOBONUS AND SISMABONUS TAX CREDIT MERGERS & ACQUISITIONS ABOUT THE DEAL The Fantozzi & Associati tax law firm achieves an important result alongside Comat Servizi Energetici, a company controlled by the Italian Fund for Energy Efficiency. With a team composed of the partner Alessandro Catapano Minotti assisted by Nicola Rossetti, Adele Carlomagno and Stefano Facchinetti , the study assisted Comat Servizi Energetici in the appeal procedure in relation to the methods of transferring the ecobonus and sismabonus tax credit acquired by the building owners of the energy and earthquake requalification interventions. The Central Management of Small and Medium En- terprises, accepting the taxpayer’s thesis, expressed the important principle according to which the person who carried out the energy and anti- seismic upgrading interventions can fur- ther assign the credit partially, in favor of different subjects and at different times also after having already used some installments of the credit, or part of them, in compensation. TRANSACTIONS 80 WWW.LAWYER-MONTHLY.COM | AUG 2020