Tax and Legal Services
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). …
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 …
“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”) …
“Ideas Powered for Business” 2023: the EU SME Fund
Following the success of the previous editions, also this year for the third time in a row the European Union Intellectual Property Office (“EUIPO”) decided …
The launch of the Alghoritmic Transparency Recording Standard Hub
Lately Governments and public bodies around the world are increasingly turning to algorithms for the purpose of supporting decision-making practices and delivering public services. …
VAT treatment of export chain supplies
With the ruling reply no. 136, published on 23 January 2023, the Italian tax authorities provided clarifications on the VAT treatment of a chain supply …
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