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Effect of final criminal judgments in tax litigation – Joint Chambers Supreme Court to rule
The Supreme Court, with ruling no. 5714, filed on March 4, 2025, once again addresses the issue of the effects of a final criminal acquittal …
Proof of VAT Exemption for exports
Starting from December 2, 2024, the Italian Customs Authorities, as part of the reengineering project for the customs clearance system for exports, has implemented new …
VAT exemption on imports of goods used in examination, analysis or tests
With the Ruling no. 19 of February 3, 2025, the Italian tax authorities confirmed that the VAT exemption regime is applicable to goods imported in …
Plafond not allowed for goods with limited VAT deduction – Supreme Court ruling
According to the Supreme Court (Case Law no. 15679/2024), the VAT exemption regime provided for by art. 8, paragraph 1, letter c), Presidential Decree no. …
Italian Groups with Presence in the United States: Risk of Doubling of Tax Rates
Italian Groups with Presence in the United States: Risk of Doubling of Tax Rates. …
The latest clarifications on the VAT relevance of the TP adjustments
Confirming a consolidated orientation and in line with the guiding principles dictated by the EU legislation, the Financial Administration has confirmed the irrelevance for VAT …
Counterfeiting of medicinal products: new rules soon to apply in Italy
Counterfeiting of medicinal products: new rules soon to apply in Italy. …
New document type “TD29” for communication of the “spy self-invoice” to Italian Tax Authorities
New document type "TD29" for the communication of the so-called “spy self-invoice” to the Italian Tax Authorities …
Withholding tax on dividends to US corporation: Italian Tax Court orders reimbursement under EU law
With a recent judgment, the Tax Court of First Instance of Pescara ruled that withholding tax applied on Italian-source dividends distributed to a US corporation, …
Budget Law 2025 – New Provisions in VAT, Customs, and Excise Duties
Law No. 207/2024, concerning the "Budget of the State for the financial year 2025 and multiannual budget for the period 2025-2027" ("Budget Law"), has been …
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