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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 …
Christmas Bonus €100 – operational instructions from Italian Tax Authority published
Christmas net Bonus, a net bonus of €100 for employed workers in 2024 whose total income does not exceed €28,000 and who meet certain family …
European Accessibility Act: new rules on accessibility soon applicable in Italy
The European Accessibility Act (Directive (EU) 2019/882, “EAA”) aims at reducing access barriers to products and services available in the European Union market, strengthening the …
The supplementary return to extend deadlines for VAT deduction
In its judgment of 12 September 2024 in Case C-429/23, the Court of Justice of the European Union (hereinafter also the ‘CJEU’) stated that the …
Law Principle no. 3/2024 – Clarification of ‘platform’ and ‘vendor’ under the DAC 7
On October 3, 2024, the Italian tax authorities published Law Principle no. 3/2024 in order to clarify the perimeter of application of the concepts of …
Green claims: moral suasion against electric car manufacturers is now concluded
On October 9, the Italian Competition and Market Authority (AGCM) successfully concluded its moral suasion against two electric vehicle manufacturers, whose sustainability claims (“green claims”) …
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