Tax and Legal Services
2023 Budget Law – The main measures in national and international taxation
This article summarizes some of the main measures in national and international taxation introduced by the Budget Law 2023. …
VAT treatment of sale and lease back for clarifications provided by Italian tax authorities
With Resolution no. 3 of February 3, 2023, the Italian tax authorities have provided guidelines on the VAT treatment to apply on the sale and …
Summarytable of some of the main 2023 tax deadlines
Some of the main 2023 tax deadlines. …
Cartabia Reform: new rules on civil law notifications
Through Legislative Decree No. 149 of Oct. 17, 2022, the government exercised the delegated power given to it by Parliament through Delegated Law No. 206/2021, …
Intra-EU distance sales taxable if the customer communicates a VAT number not registered in VIES
With their reply No. 230/2023, dated March 1, 2023, the Italian tax authorities provided their feedback to the request of ruling submitted by a company …
Cross-border conversions, mergers, and demergers
On March 7, 2023, Legislative Decree No. 19 of March 2, 2023 (the “Decree”) was published in the Official Gazette (“Gazzetta Ufficiale No. 56/2023”), containing …
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