🇮🇹ItalyTaxpayer Win

UFI Filters S.p.A. v. Agenzia delle Entrate

2024

Corte di Cassazione (Italian Supreme Court), Sez. V civile (tax)

Topics

transfer pricingBenchmarkingcomparability analysiscomparable selectioncost plus methodarm's length principleburden of proofOECD Transfer Pricing GuidelinesItalyChinaIRAP

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Official Sources

Italian Ministry of Economy and Finance (DEF) portal – Cass., Sez. V, n. 10499/2024 (18 April 2024)

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TPcases – English translation/extracts of Cass. n. 10499/2024

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DLA Piper – 'The Italian Supreme Court ruled on accurate comparable selection and burden of the proof' (20 May 2024)

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CMS (Lexology) – 'La Cassazione consolida il proprio orientamento...' (19 June 2024)

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Tax Risk Management – case note (25 June 2024)

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