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The Italian tax authorities are sending compliance letters for VAT discrepancies related to 2021
As provided by the Act no. 29534/2024 of 15 July 2024, the Italian Tax Authorities are sending several “compliance letters” to the taxpayers. …
Legislative Decree No. 87/2024 – News related to the tax penalty regime – focus on exports and intra-EU sales
On June 29, 2024, the Legislative Decree No. 87/2024 regarding the revision of the tax penalty regime came into effect pursuant to the art. 20 …
Global Minimum Tax: outlined the implementing provisions of the Domestic Minimum Top-up Tax
On July 9, 2024, the decree of the Deputy Minister of Economy and Finance dated July 1, 2024 (hereinafter referred to as the "Decree") was …
Guidelines for obtaining the technical certification of the tax credit for R&D, Innovation and Design
With the Directorial Decree of 4 July 2024, MIMIT approved the “Guidelines” for Certification pursuant to art. 23, paragraphs 2 to 5 of Legislative Decree …
Centralised clearance for import from July 1, 2024 – Commission Implementing Decision (EU) n. 2023/2879
The Commission implementing Decision (EU) n. 2023/2879, dated December 15, 2023, provides the implementation of the first phase of the centralised clearance procedure regime for import, …
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 …
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