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Assignment of Patents by employees – Italian Revenue Agency Ruling 51/2025
The Italian Revenue Agency - with the opinion no. 51 of February 28, 2025 - provided clarification on the tax treatment of the income arising …
Amendments proposals to the CBAM Regulation
The European Commission drafted a proposal to amend the Regulation (EU) 2023/956, with the aim of simplifying and strengthening the Carbon Border Adjustment Mechanism (CBAM). …
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 …
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