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Parliament adopts new EU rules to reduce textile and food waste
On Tuesday, September 9, the Parliament gave final approval to new rules to prevent and reduce food and textile waste in the European Union. …
Reduced CIT rate 2025 for companies investing in digital innovation and energy transition
By Decree of 8 August 2025, published in the Official Gazette no. 190 of 18 August, the Ministry of Economy and Finance has implemented the …
Data Act 2025: New Rules, New Opportunities for Businesses
September 12, 2025 marked a major milestone in the EU Digital Strategy, as Regulation (EU) 2023/2854 - the Data Act - became fully applicable. …
Calculation of the car benefit: no reductions for optional extras or electric charging
Two recent rulings by the Italian Tax Authority (No. 233/2025 and no. 237/2025) establish some key principles concerning practical issues that are highly relevant to …
Supplies between Italian and UK fixed establishments of same entity in an EU VAT Group
By means of Ruling no. 216/2025, the Italian tax authorities addressed the VAT treatment applicable to supplies carried out between the fixed establishments of the …
Lazio Regional Administrative Court excluded the applicability of the Frascati Manual for 2015–2019
With judgment no. 15039 of July 29, 2025, the Lazio Regional Administrative Court upheld the appeal lodged by a company, annulling the measure by which …
Doubts about VAT deduction for imports of third-party goods
With ruling reply no. 213/2025 of August 19, 2025, the Italian tax authorities confirmed that the importer may deduct the VAT paid at customs on …
Intervention of the fixed establishment in purchases linked to sales where it has a material role
Intervention of the fixed establishment in purchases linked to sales where it has a material role. …
Update review on tax issues relevant to the Energy&Utilities sector – August 2025
Update review on tax issues relevant to the Energy&Utilities sector – August 2025. …
IRAP on dividends: according to CJEU is contrary to EU law and must be refunded
With the judgement in joined cases C-92/24 to C-94/24 of August 1st, 2025, the Court of Justice of the European Union (“CJEU”) ruled that Italy's …
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