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Anti-evasion measures 2025: reverse charge for service contracts in logistics, transportation, and goods handling
With the Budget Law for the year 2025 (Law December 30, 2024, no. 207), through article 1, paragraphs 57 and following, the regulation referred to …
2025 Budget Law and Ddl Lavoro: news on Employment matters
On December 31th, 2024, the budget law no. 207/2024 (“2025 Budget Law”), which regulates the “State budget forecast for the financial year 2025 and multi-year …
Budget Law 2025 – Main Payroll Updates
On December 31, 2024, Budget Law No. 207/2024 ("Budget Law 2025") was published in the Official Gazette No. 305, which regulates the "State Budget for …
Italian 2025 Budget Law: amended DST rules, removed €5.5M revenue threshold
Starting from January 1, 2025, Article 1, paragraph 21 of Law no. 207 of December 30, 2024 (“2025 Budget Law”), removes the 5.5 million digital …
2025 Budget Law: main legislative updates relating corporate taxation
The 2025 Budget Law (Law No. 207 of December 30, 2024) was published in the Official Journal on December 31, 2024, "State Budget Forecast for …
Withholding taxes on non-resident companies in loss: EU Court orders reimbursement under EU law
With the judgement in case C-601/23 of 19th December 2024, the Court of Justice of the European Union (CJEU) declared the incompatibility with the free …
New obligations for fiscal representatives and non-resident entities in the European Union intending to carry
With two new ministerial decrees dated 4th and 9th December 2024, the Ministry of Finance has implemented the new obligations introduced by legislative decree No. …
Foundation and National Council: working capital as strategic leverage in financial dynamics
Find below a summary of the document published by the Council and the National Accountants Foundation (“Document”), which highlights how strategic management of Net Working …
Third Party Litigation Funding – further VAT clarifications (Reply to the Ruling request no. 256/2024)
With the Reply to the Ruling request no. 256, dated December 13th, 2024, the Italian Tax Authorities were asked to evaluate the VAT treatment of …
Main news on incentives and subsidies for enterprises in Budget law 2025
The main innovations introduced by the Budget Law in terms of incentives for businesses include: (i) the limitation of the use of the tax credit …
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