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Influencers must, like agents and sales representatives, pay all required social security contributions regularly
Following an inspection, a company operating in the sector of online sales of food supplements was charged with the existence of contractual relationships falling under …
Bank of Italy: rules for repayments of unauthorized transactions
On June 17th, 2024, the Bank of Italy published a communication "on unauthorized payment transaction repudiation", warning payment service providers ("PSPs") to comply with regulations …
Alternative proofs related to export sales: the so-called “manifesto di carico” – Supreme Court Judgment No. 6584 of March 12, 2024
The Italian Supreme Court, with judgment no. 6584 dated March 12, 2024, stated that the so-called “manifesto di carico”, endorsed by the customs office of …
Circular Letter no. 17 published on the Italian Customs Authorities’ website on May 31, 2024
The Italian Customs Authorities, with the Circular Letter no. 17, dated May 31, 2024, released clarification, under an excise duties point of view, related to …
First implementation of the administrative and tax breaks provided for investments in Simplified Logistics Zones (“SLZ”)
Law 27 December 2017, n. 205, article 1, par 61 et seq., provides for the possibility of establishing Simplified Logistics Zones (SLZ) in the port …
Plastic Tax and Sugar Tax – Further postponement approved by the Italian Government
The Italian Government has decided to further postpone both taxes: the Plastic Tax will be applicable from 1 July 2026 and the Sugar Tax …
Published in the Official Gazette the “Cohesion Decree”: new bonuses for hiring certain categories of workers and main news for the Italian labor market
On May 7th, the Decree-Law No. 60/2024 (hereinafter "the Decree" or "Cohesion Decree") called "Additional urgent provisions on cohesion policies" was published in the Official …
Italian tax authorities’ reply to the Ruling request no. 83/2024 – The provision of Litigation Finance or Third Party Litigation Funding’s services are VAT exempt
With the Reply to the Ruling request no. 83 of March 28, 2024, the Italian Tax Authorities provided some clarifications regarding the VAT treatment of …
MICA Regulation: Final Drafts Technical Standards
MICA Regulation: Final Drafts Technical Standards …
News on tenders with the conversion of Decree-Law 19/2024
By means of Law No. 56 of April 29th, 2024, which was published in the Italian Official Gazette No. 100 of April 30th, 2024, and …
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