Cross-border transfer of registered office: Continued tax liability even after deletion from the commercial register
In Italy, deletion from the commercial register
generally leads to the termination of all legal relationships and obligations
of the formerly registered entity. However, as the Court of Cassation held in
its decision of 6.8.2020 (16775/2020), this does not apply to companies that
have transferred their registered office abroad.
The Italian tax office had served a notice of assessment on the address of the legal representative in Italy after the transfer of the registered office (and corresponding deletion from the commercial register).
The Court of Cassation held that the service was lawful, since the transfer of the registered office preserved the identity of the company and, according to Italian law, service on the company can be effected either at the registered office of the company or at the domicile of the legal representative.