Il 21 febbraio 2024 è stato pubblicato in Gazzetta Ufficiale n. 43 il D. Lgs. 13/2024, at tuativo della Legge delega di riforma del sistema fiscale, in materia di accertamento tributario e concordato preventivo biennale. Il decreto è entrato in vigore il 22 febbraio 2024.

With regards to goods in process within the EU, several are aspects that enterprises and manufacturers should consider to correctly frame the operations for VAT.

By adding the new paragraph 49-quinquies into Article 37 of Law Decree no. 223/2006, Article 1, paragraph 94 of Law no. 213/2023 (2024 Budget Law) introduced a prohibition on credit' offset...

It is under consultation until 1 October 2023, the Italian draft legislative decree that will implement Directive 2022/2523/EU for the introduction...

Within the framework of the significant recently enacted changes concerning the judicial tax system, it has been introduced the possibility to settle tax disputes...

Law no. 197/2022 (so called Budget Law 2023) has introduced a new tax amnesty (pace fiscale), providing an incentive to taxpayers intentioned to pay pending tax charges...

As commonly know, in Italy the sports industry – and especially soccer – represents an important source of wealth for the Country.

L'articolo 60 del d.l. n. 50 del 24 aprile 2017, pubblicato in G.U. 24 aprile 2017 (di seguito "Decreto"), disciplina il regime fiscale applicabile ai redditi derivanti dalla partecipazione ad OICR...

Importing a non-CE boat into Europe: CE certificate, import taxes and all news.

A decree abolishing the "Fair Market Value" exemption for stock options was issued and became law on August 6, 2008.

Desta interesse la recente Risposta n. 199 pubblicata dall'Agenzia delle Entrate il 20 giugno 2019 perché, al di là della specifica fattispecie sulla

I admit it. I have been confused for years about the rendita catastale. I have never been entirely sure about its role in the Italian economy or how it benefits the individual or the system as a whole. Until now. A recent deep dive into some economic analysis finally made the penny drop.

Yacht seizure in Italy? Get expert legal help to release your yacht, handle VAT issues, and deal with Italian customs and authorities fast.

The Italian Revenue Agency has issued a significant ruling clarifying that VAT exemption and customs duty relief for personal property imported during a transfer of residence to the EU may apply even when assets are held through foreign corporate vehicles. This guidance addresses critical questions about possession requirements and asset use for high-net-worth individuals relocating to Italy with pleasure yachts and other personal assets.

Overcoming the previous approach of the Italian Revenue Agency, which wanted to equate them with foreign currencies, the Budget Law 2023 (No. 197/2022)...

Italian legislation, with Art. 26 of Presidential Decree 633/1972, recognises the VAT recovery when the non-payment is connected with insolvency proceedings or is a result of enforcement procedures that have generally been unsuccessful.

As previously reported, Italy has launched a voluntary disclosure programme along the lines of those already in existence in the UK and the US.

On August 14, 2020, the Italian Government adopted Law Decree No. 104 (the "Decree") that introduces new tax measures to mitigate the effects of the ongoing Coronavirus Disease 2019...