La territorialità dell’imposta sulle donazioni. Il particolare caso del bonifico estero

[Autom. eng. transl.] The Court of Cassation, with sentence no. 8175 of 2021, stated that donation tax is not due, due to the lack of the territoriality requirement, when the donor is not resident in Italy and the goods and rights subject to donations are not in the Italian State at the time of the donation in favor of the donee resident in the State. In fact, pursuant to art. 2, paragraph 2, Legislative Decree 346/1990, when the donor is resident in another State, the donee resident in Italy must be burdened by the tax on donations only in relation to the goods and rights existing within the boundaries of the national law. For these reasons, according to the sentence examined here, the Italian donee, who has received from the Swiss donor the sum of money coming from a current account located there, must not be burdened by any tax on donations, because it is a case that lacks the requirement of territoriality.