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EU-Mercosur Agreement: Guidelines on Preferential Origin
EU-Mercosur Agreement: Guidelines on Preferential Origin …
The Reform of the CNEL Archive: from a “formal” approach to “substantive” relevance
At the end of a pilot phase launched on 11 April 2025, the CNEL Information Commission unanimously approved, on 20 April 2026, the new organisational …
The European Commission’s Interpretive Guidelines on the Packaging and Packaging Waste Regulation (PPWR): What Changes for Businesses
Edited by Paola Furiosi and Francesca Caliri On 30 March 2026, the European Commission’s Directorate-General for the Environment published the Interpretive Guidelines on Regulation (EU) …
Public Country-by-Country Reporting: new disclosure obligations for Multinational Groups pursuant to Legislative Decree No. 128/2024
In line with the policy guidelines of the European Commission and the European Parliament, the need to respond to calls for greater transparency from multinational …
Criminal acquittal and tax adjudication: the boundaries delineated by the Constitutional Court
By judgment no. 50, filed on 13 April 2026, the Constitutional Court addressed the interplay between criminal res judicata and tax adjudication, clarifying the scope—and, …
E‑invoicing: updated technical specifications and changes
On April 15, 2026, the Italian Tax Authorities published the new Technical Specifications for electronic invoicing, now available in version 1.9.1. The new technical specifications …
Commerciality requirement for PEX purposes and companies operating in the energy industry: Answer to Ruling no. 97/2026
Commerciality requirement for PEX purposes and companies operating in the energy industry: Answer to Ruling no. 97/2026 …
VAT deduction on amounts due as payback on medical devices
The Italian tax authorities through its reply to the legal consultation request no. 7 of 31 March 2026, provided clarifications regarding the recovery of VAT …
Suspension of the handling fee on low-value shipments
The Law Decree no. 38 dated March 27, 2026, published in the Official Gazette and entered into force on March 28, 2026, postponed the application …
A public subsidy that reduces the price of a service is not always subject to VAT
Through recent judgment no. 6969 of March 23, 2026, the Court of Cassation ruled again on the VAT treatment of public subsidies paid to taxable …
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