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Withholding taxes on non-resident companies in loss: EU Court orders reimbursement under EU law
With the judgement in case C-601/23 of 19th December 2024, the Court of Justice of the European Union (CJEU) declared the incompatibility with the free …
New obligations for fiscal representatives and non-resident entities in the European Union intending to carry
With two new ministerial decrees dated 4th and 9th December 2024, the Ministry of Finance has implemented the new obligations introduced by legislative decree No. …
Foundation and National Council: working capital as strategic leverage in financial dynamics
Find below a summary of the document published by the Council and the National Accountants Foundation (“Document”), which highlights how strategic management of Net Working …
Third Party Litigation Funding – further VAT clarifications (Reply to the Ruling request no. 256/2024)
With the Reply to the Ruling request no. 256, dated December 13th, 2024, the Italian Tax Authorities were asked to evaluate the VAT treatment of …
Main news on incentives and subsidies for enterprises in Budget law 2025
The main innovations introduced by the Budget Law in terms of incentives for businesses include: (i) the limitation of the use of the tax credit …
Tax insight: Italian penalty protection regime for hybrid mismatches
On December 6, 2024, the Italian Government approved the Decree implementing the penalty protection regime for hybrid mismatch arrangements based on anti-hybrid documentation as set …
The abuse of rights in customs origin – Harley-Davidson EU Court sentence
The Court of Justice rejected the appeal filed by Harley-Davidson Europe Ltd and Neovia Logistics Services International NV against the European Commission's decision, which had …
Secondment of staff – taxable for VAT from 01/01/2025
Secondment of staff – taxable for VAT purposes from January 1, 2025. …
The new European Directive introduces presumed subordination in digital platforms
On November 11, 2024, the Directive (EU) 2024/2831 of the European Parliament and the Council of October 23, 2024, concerning the improvement of working conditions …
Temporary work: new interpretation of Directive 2008/104/CE
In sentence C-441/2023 of October 24, 2024, the European Court of Justice decided on the definitions contained in Directive 2008/104/EU (hereinafter, referred to as the …
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