IL PUNTO / IAS
For these assets, the tax rules applicable as a result of the transition do not change compared to the rules already applicable in the “OIC environment”
The transition to IAS / IFRS principles tends to be inspired by criteria of neutrality , where for the transactions / “previous” cases – that is, those that in the “IFRS environment” are qualified, classified, assessed and charged temporally differently than the accounting and tax treatment provided for OIC adopter – the tax treatment applicable according to the previous set of rules (“ transitional regime “).
Singular is the treatment, in the passage from the national standards to the IAS / IFRS, of fungible assets, given that, as explained by the Revenue Agency (circ. N. 33 / 2009), “the rules of the transitional regime find different application in the hypothesis of operations …
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