Tax and Legal Services
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 …
R&D tax credit: the technical certification protects the credit even after the PVC
With ruling no. 883/2025 of April 4, 2025, the Second-Degree Tax Justice Court (CGT) of Lombardy accepted the appeal filed by a software house recipient …
Contribution relief: general overview
Contribution relief: general overview. …
Anti-hybrid documentation: updated deadline at October, 31
Following the approval of the Law Decree no. 84 by the Council of Ministers on 12 June 2025, published in the Official Gazette on June …
European Accessibility Act: Upcoming Application in Italy. What Changes for Businesses and Consumers?
The entry into force of the obligations set out by the European Accessibility Act (Directive (EU) 2019/882, "EAA") is now imminent: as of 28 June …
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