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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. …
Non-possessory pledge: technical standards to facilitate access to credit for Italian companies are approved
On 23 January 2023, the technical regulations, which had already been issued by “Agenzia delle Entrate” by means of the Provision of the previous 12 …
The Italian DPA’s ban on the AI-powered chatbox “Replika”
The Italian Data Protection Authority (“Italian DPA”) recently issued a provisional limitation on data processing against the AI-powered chatbox “Replika”, which will therefore not be …
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 …
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 …
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