ArticleDebiti tributari e responsabilita' solidale del cessionario d'aziendaDebiti tributari e responsabilita' solidale del cessionario d'azienda.ItalyTaxOrrick
ArticleItalian Beneficiaries Of Non-Italian Irrevocable And Discretionary Trusts Are Required To Tax Monitoring Obligations (Section RW Of The Tax Return)With the recent Tax Ruling (Interpello) No. 693/2021 of 8th October 2021, the Italian Tax Authorities clearly addressed a debated tax monitoring obligation of Italian beneficiaries of foreign discretionary...ItalyTaxCaiazzo Donnini Pappalardo & Associati
ArticleItalian Residence Permits As Self-employed For Extra EU Citizens: A GuidelineItaly's characteristics are universally known: member country of the G7/G20, founder country of the European Union, one of the top healthcare systems worldwide and a way of living...ItalyImmigrationSLCLEX
ArticleMandatory e-Invoicing Is Coming In 2019From 2019, e-invoicing becomes mandatory for all B2B and B2C supplies of goods and services to parties established or VAT-registered in Italy. ItalyTaxTMF Group BV
ArticleThe European Court Of Justice Denies That VAT Must Always Be Paid In Full In Concordato PreventivoA company filed a concordato preventivo proposal with the Court of Udine, providing for full payment of certain secured creditors and for partial payment of some lower ranking secured creditors...ItalyTaxADVANT Nctm
ArticleWhat Happens When The Seizure Of Assets From Heirs' Is IllegitimateOnly after the intervention by the advocates of the Brusca heirs did the Court of Palermo re-assess their decisions, evaluating how illegitimate ...ItalyTaxBoccadutri International Law Firm
ArticleFinancial Law 2015: Social Security Exemption For New HiringsA tax allowance for hiring at indefinite time has been introduced, but at the same time the allowance foreseen in cases of hiring of long-time unemployed people has been revoked.ItalyTaxBatini Colombo Saottini
ArticleItalian New Residents Tax RegimeIn order to promote economic development and boost the real estate market, the Italian tax authority has introduced numerous benefits ItalyTaxGiambrone
ArticleEU VAT Groups And Group VAT Settlement In ItalyTMF Italy's Daniele Raimondi summarises developments and explains the difference between VAT groups and group VAT settlements. ItalyTaxTMF Group BV
ArticleTax Exemption On Italian Dividends And Capital Gains Earned By EU UCITS/AIFArt. 1, Paragraphs 631-633 of Law N0. 178 of 30th December 2020 (published on the Official Gazette of 30th December 2020) the "2021 Budget Law" equates the tax exempt treatment of dividends...European UnionTaxCaiazzo Donnini Pappalardo & Associati
ArticleHow To Buy A House In Italy For 1 EuroThese kinds of accommodation are very common in big cities and especially in their city centres.ItalyReal Estate and ConstructionGiambrone
ArticleAliquota IVA Su Imbarcazioni Da DiportoAliquota IVA su imbarcazioni da diporto: tutte le novità 2021 che impattano sul noleggio di queste imbarcazioniItalyTaxArnone & Sicomo
ArticleRes Non Dom - Italy's Resident Non-Domiciled Tax Regime: What Is It, And Which Benefits Does It Bring?The 2017 Italian Stability Law (Law no. 232/2016) has introduced the so called "Res non dom" system (pursuant toArticle 24bis of the Italian Income Tax Consolidation Act)ItalyTaxArnone & Sicomo
ArticleNoise Emissions Tax For Civil Aircraft: Landing And Take-Off In Italy Will Be CheaperOriginally the tax on aircraft noise was established by article 90 and subsequent to Law no. 342/2000. ItalyTransportLS LexJus Sinacta
ArticleNew Lending Opportunities For EU Alternative Investment Funds In ItalyOn 23 December 2016, the Bank of Italy supplemented the regulation on the collective investment management (the "Regulation") which, inter alia, implements article 46-ter of Legislative Decree. n. 58/1998...ItalyFinance and BankingOrrick
ArticleAggiornamento Normativo - N. 525 / 2024Il termine ultimo per commenti e osservazioni è fissato al 4 giugno 2024.ItalyTaxFIVELEX Studio Legale e Tributario
ArticleIMU (Municipal Property Tax) On First House: Double Exemption To Spouses Living In Two Different Municipalities.Stop paying IMU for spouses who reside and habitually reside in two different homes, irrespective of the municipality in which they are located.ItalyTaxMacchi di Cellere Gangemi
ArticleItalian Tax Authority Investigates Google: A Taxing Threat To The Internet Business Model?According to recent press reports, the Guardia di Finanza, Italy's tax police, considers the directors of the Google group's Italian subsidiary to be liable for an alleged €50 million tax evasion. ItalyTaxPortolano Cavallo
ArticleItaly Addresses "Carried Interest" Tax TreatmentLaw Decree no. 50, recently enacted by the Italian government, introduces a number of tax measures designed to attract new investments in Italy.ItalyTaxJones Day
ArticleTax Update On San Marino Exclusion From The Black Listed Countries.The Ministry of Economy Decree, effective from February 24th, has modified the list of territories with a privileged tax regimen, excluding San Marino. ItalyTaxBatini Colombo Saottini