Scissione Site

The Italian term translates to "split," "division," or "severance." Depending on the context, it refers to significant structural changes in business, law, politics, or psychology. 1. Corporate and Legal: Demergers (Corporate Law)

Recent Italian legislation (Legislative Decree No. 19/2023) has updated the rules for international scissione to align with EU directives on cross-border mobility. 2. Fiscal: Scissione dei Pagamenti (Split Payment) Scissione

A specific type of demerger where shares of the new entity are assigned directly to the transferring company rather than its shareholders. The Italian term translates to "split," "division," or

The original company dissolves, and all its assets/liabilities are split between two or more recipient companies. 19/2023) has updated the rules for international scissione

Instead of paying the VAT to the supplier, the buyer "splits" the payment: they pay the taxable amount to the supplier and pay the VAT amount directly to the Treasury.