Italy’s Supreme Court confirms: For the reimbursement of dividend tax paid by an Italian subsidiary to its UE-based parent no demonstration of actual payment is required

Last September 19, the Fifth Civil Section of Italy's Supreme Court, the Corte di Casszione, issued an important ruling, tagged No. 27646, concerning the possibility of obtaining reimbursement of taxes paid on dividends distributed by the Italian subsidiary of a company domiciled in the European Union, as per EU Directive No. 435 of 23 July 1990, so-called Mother – Daughter