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Cloud and AI, a European Revolution: the CADA Regulation to Strengthen the EU’s Technology Ecosystem
By Paola Furiosi and Francesca Caliri On 3 June 2026, the European Commission presented, as part of a broader digital sovereignty package, the proposal for …
VAT treatment of credit management transactions – Judgment General Court European Union in Case T-184/25
By Alessia Zanatto, Raffaele Corso The General Court of the European Union, in its judgment of 17 June 2026, Case T-184/25, “A“, addressed the issue …
Greenwashing, the European crackdown: from 27 September, generic claims and non-certified labels are banned
By Paola Furiosi and Francesca Caliri The upcoming 27 September 2026 marks a crucial date for all businesses that communicate their environmental claims to the …
New US Tariffs under section 301: action against forced labor
By Lorenzo Ontano, Giuseppe Falduto Starting on July 24, the United States of America has definitively adopted new customs tariffs under Section 301 of the …
Consumption tax on lubricant oils
The Italian Supreme Court focuses on the role of the actual recipient in intra-EU transactions By Francesco Pizzo, Andrea Primerano, Edoardo Baini With the Judgement …
EU-US Trade: New Tariff Rules and Proof of Origin
By Lorenzo Ontano, Matteo Zovi and Anna Tripodi Through Regulation (EU) 2026/1455, the European Union has provided for the elimination of customs duties and the …
America’s Cup Naples 2027 – Special regime applicable to VAT refund claims submitted by extra-EU companies
A cura di Lorenzo Ontano, Matteo Zovi, Anna Tripodi Article 3 of Law Decree No. 108/2026, containing urgent provisions on sports and major events, introduced special tax measures related to the 38th edition of …
New Transition Plan 5.0 – Practical and Interpretive Issues of the New Hyper-Depreciation Regime
The 2026 Budget Law reintroduced, effective 1 January 2026, the increase in the tax-relevant cost of new capital goods, a measure already known as "hyper-depreciation" in its first …
Supplementary Pension Schemes: Introduction of Automatic Enrolment and New TFR Rules from 1 July 2026
Effective 1 July 2026, a significant reform of Italy’s supplementary pension system and automatic enrolment mechanism will come into force under the 2026 Budget Law. …
Renewal of the split payment regime until 30 June 2029
Following the extensions already granted in 2020 and 2023, the application of the split payment regime should be further extended until 30 June 2029, postponing …
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