Few days after the Fiscal Decree No 148/2017 came into force, the Parliament has amended the provisions on fair compensation in contracts involving professionals and public administrations, banks, ...

Preferential right with regard to the credit accrued by the attestor who drafted the documents that allowed the debtor to gain access to a pre-bankruptcy procedure

Con la Sentenza n. 3755, depositata il 20 dicembre 2023, la Corte di Giustizia tributaria di secondo grado della Lombardia ha legittimato la detrazione dell'IVA...

The case for the unlawful exercise of corporate rights

Court proceedings are not interrupted despite the declaration of insolvency if the respondent voluntarily appears in court.

By the issuance of the Ruling no. 365/2023, recently published, the Italian Revenue Agency (hereinafter also "the IRA")...

The Tax Amnesty 2023 Framework, as set forth by Law no. 197/2022 (so called Budget Law 2023) has introduced the opportunity for settling formal tax breaches committed until October 31,2022.

Joint liability of the customer for the tax and remuneration credits arising out of a sub-supply agreement

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...

A recent landmark decision of the Court of Cassation (Cass. 29810/2017 of 12th December 2017) came into the limelight for its application on the competition law implemented on 12th December 2017.

With the aim of stimulating the investments in the Italian southern regions (s.c. "Mezzogiorno"), the Italian Government has approved a new law decree, namely the "Southern Decree"...

The Italian Government, approving the Law n. 191/2023 (hereinafter also "the Law") has converted into law the Decree No 145/2023 (so-called "Anticipi" Decree) linked to the Budget Law...

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...

Will artificial intelligence really make professionals obsolete? Not only we believe that AI will not replace professionals...

The Italian Government has approved the Legislative Decree No 145, dated October the 18th 2023, i.e. the Tax Decree linked to the Budget Law for the financial year 2024 (currently under approval)...

Bad news from the Law No 213 of 30.12.2023 (s.c. Budget Law 2024) on the creation of real estate rights: by amending art. 9 § 5 and introducing the new art. 67 § 1 let. h) of Law Decree 917/1986...

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

Paragraphs 87-95 of article 1 of the Law 197/2022 (so-called Budget Law 2023) provided an optional tax incentive to promote the repatriation of carried forward profits by holdings based in low taxation countries.

The Legislative Decree No. 24 of 10th March 2023 became effective in July this year. It introduced new provisions on the protection of those who report violations of European or Italian law....

Law Decree 176/2022, commonly referred to as the "Decreto Aiuti Quater", has implemented an additional facilitation pertaining the tax credits deriving from investments in buildings' renovations.