Tax and Legal Services
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 …
Dismantling and restoration provisions: the tax decree for OIC adopters and impacts on IAS/IFRS adopter
On June 27, the decree regulating the tax coordination of the IRES and IRAP tax bases was published, in reference to the provisions of accounting …
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