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Signed the extraordinary protocol for the tertiary, distribution, and services sector: granting of one-off payment and contractual increases
On 12nd December 2022, the employers' association Confcommercio signed - in agreement with the trade unions Filcams Cgil, Fisascat Cisl and Ulitucs - an extraordinary …
News on electronic invoicing and VAT compliance obligations proposed by the European Commission in the context of the new “VAT In the Digital Age package (VIDA)”
On December 8, 2022, the European Commission published the action plan “VAT In the Digital Age package (VIDA)” that requires Member States to …
January 2023: what changes in the italian civil proceedings
The Legislative Decree No. 149/2022, issued as an implementation of Delegated Law No. 206/2021, carried out a substantial reform of civil justice to be achieved …
2023 Budget Law – New provisions in the VAT, excise duties and consumption tax field
Law No. 197/2022 concerning the “Budget of the State for the financial year 2023 and multiannual budget for the period 2023-2025” (“Budget Law”) was approved …
Focus on securitisations: national compliance with EU regulations – Latest communications from the Bank of Italy
The Official Gazette No. 205 of 2 August 2022, General Series, published Legislative Decree No. 131, which entered into force on 3 September 2022, amending …
Recovery of VAT paid to regularize indirect exports
With the reply to ruling no. 32/2023 of January 13, 2023, the Italian tax authorities provided additional clarifications on the recovery of VAT charged in …
VAT treatment of e-commerce under “omnichannel” policies in the European Union
With its recent ruling replies No. 51 and 58, published last Jan. 17, 2023, the Italian tax authorities returned to the issue of intra-EU distance …
Clarifications about the application of the IOSS regime for e-commerce platforms operating through the “dropshipping” scheme
With the Response to the Ruling no. 77, published on January 18, 2023, the Italian Tax Authorities provided clarifications regarding the application of the IOSS …
The main updates in the field of incentives for businesses
Below it is reported a review the main changes relating to incentives for businesses introduced by the Budget Law 2023 (law n. 197/2022). …
“Implementing Technical Standars”: the EBA develops new technical models in NPL transactions
Prepared by Cristian Sgaramella, Roberto Percoco, Valeria Saponaro and Adele Zuliani Article 16 of the EU Directive 2021/2167 has assigned the European Banking Authority (“EBA”) …
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