Newsalert
Increase of the supplementary contribution to Mario Negri Fund for the years 2022 and 2023
On 1st March 2023, Confcommercio and Manageritalia signed an agreement providing for a further rate increase for employers in order to pay the supplementary contribution …
Prohibition to dismiss working fathers who have taken paternity leave and access to NASpI
Article 27-bis was introduced into the T.U., which regulates the so-called compulsory paternity leave, which was previously not covered by the T.U. …
Social Security Treaty between Italy and Albania: signed administrative agreement
Social Security Agreement signed between Italy and Albania has finally come into force. This agreement allows for the intensification not only of commercial exchanges but …
Compensation for public transport at controlled prices isn’t subject to VAT if unrelated to fares
In the case C-615/23, P. S.A., dated May 8, 2025, the Court of Justice of the European Union (CJEU) ruled that the compensation guaranteed by …
Real estate transfers: new rules on registration, mortgage, and cadastral taxes from January 1, 2025
Effective from January 1, 2025, significant news have been introduced in the Italian tax scenario regarding indirect taxation, in particular with regard to registration, mortgage, …
Operational procedures for attesting subjective requirements and providing guarantees for the role of fiscal representative
Operational procedures for attesting subjective requirements and providing guarantees for the role of fiscal representative. …
The new “self-invoice report” – initial clarifications on the TD29 document type
Starting April 1, 2025, the customer must notify the Tax authorities of omitted or irregular billing by using the TD29 XML Document Type. This notice …
Operational procedures published for guarantees by non-EU residents to Italian tax authorities for intra-EU transactions
Prepared by Davide Accorsi and Federica Valastro On April 14, 2025, the provision of the Director of the Italian tax authorities, prot. no. 178713/2025 [1] …
Reservations reopened to access the tax credit for investments in the Special Economic Zone 2025
The 2025 budget law (art. 1 paragraphs 485-491 of Law 207/2024) has extended to 2025 the tax credit for investments in the single SEZ of …
PEC obligation for company directors
A new obligation to provide a digital domicile (PEC) has been introduced for directors of individual businesses who apply for first registration in the Chamber …
Resta aggiornato sul mondo fiscale e legale
Non perderti le ultime news, gli approfondimenti e gli eventi.