Newsalert
Company liability under Decree 231/2001: Assonime on posting employees abroad
Assonime focused on the hypothesis of the posting of personnel abroad, emphasizing the need to distinguish between cases in which the predicate criminal offence pursuant …
Tour Operators’ Margin Scheme for the purchase and sale of airline tickets
The Court of Justice of the European Union has recently clarified that the purchase of airline tickets and the subsequent resale to final consumers fall …
Client must prove good faith if Italian tax authorities challenge VAT margin scheme
Edited by Luca Lavazza and Pier Francesco Berardinelli In the event that the Italian tax authorities challenge, on the basis of objective and specific elements, …
Obligation to issue self-invoice replaced by communication to Tax authorities
As from September 1, 2024, in cases where the supplier fails to issue an invoice or issues an irregular invoice, the customer is no longer …
Doubles the Flat Tax for HNWIs
Edited by Pasquale Salvatore and Gianluigi Bizioli Article 2 of the Law Decree 9 August 2024, n. 113 entitled “Urgent measures of a tax nature, …
The Italian tax authorities are sending compliance letters for VAT discrepancies related to 2021
As provided by the Act no. 29534/2024 of 15 July 2024, the Italian Tax Authorities are sending several “compliance letters” to the taxpayers. …
Legislative Decree No. 87/2024 – News related to the tax penalty regime – focus on exports and intra-EU sales
On June 29, 2024, the Legislative Decree No. 87/2024 regarding the revision of the tax penalty regime came into effect pursuant to the art. 20 …
Global Minimum Tax: outlined the implementing provisions of the Domestic Minimum Top-up Tax
On July 9, 2024, the decree of the Deputy Minister of Economy and Finance dated July 1, 2024 (hereinafter referred to as the "Decree") was …
Guidelines for obtaining the technical certification of the tax credit for R&D, Innovation and Design
With the Directorial Decree of 4 July 2024, MIMIT approved the “Guidelines” for Certification pursuant to art. 23, paragraphs 2 to 5 of Legislative Decree …
Centralised clearance for import from July 1, 2024 – Commission Implementing Decision (EU) n. 2023/2879
The Commission implementing Decision (EU) n. 2023/2879, dated December 15, 2023, provides the implementation of the first phase of the centralised clearance procedure regime for import, …
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