Tax and Legal Services
The Council Regulation (EU) 2022/2577: accelerate the permitting procedure in view of intensifying the energy transition
On 22 December 2022 the EU Council has approved the proposal formulated by the EU Commission on 9 November 2022 on a new temporary emergency …
The temporary solidarity contributions on the energy sector: overview on the new law measures introduced by the 2023 Italian Budget Law
The Law No. 179/2022 (hereinafter the “Budget Law”), effective starting from 1 January 2023, introduced a temporary solidarity contribution due by the enterprises with activities …
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 …
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 …
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