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Update review on tax issues relevant to the Energy&Utilities sector – August 2025
Update review on tax issues relevant to the Energy&Utilities sector – August 2025. …
IRAP on dividends: according to CJEU is contrary to EU law and must be refunded
With the judgement in joined cases C-92/24 to C-94/24 of August 1st, 2025, the Court of Justice of the European Union (“CJEU”) ruled that Italy's …
Dismantling and restoration provisions: the tax decree for OIC adopters and impacts on IAS/IFRS adopter
On June 27, the decree regulating the tax coordination of the IRES and IRAP tax bases was published, in reference to the provisions of accounting …
R&D tax credit: the technical certification protects the credit even after the PVC
With ruling no. 883/2025 of April 4, 2025, the Second-Degree Tax Justice Court (CGT) of Lombardy accepted the appeal filed by a software house recipient …
Contribution relief: general overview
Contribution relief: general overview. …
Anti-hybrid documentation: updated deadline at October, 31
Following the approval of the Law Decree no. 84 by the Council of Ministers on 12 June 2025, published in the Official Gazette on June …
European Accessibility Act: Upcoming Application in Italy. What Changes for Businesses and Consumers?
The entry into force of the obligations set out by the European Accessibility Act (Directive (EU) 2019/882, "EAA") is now imminent: as of 28 June …
Exclusion of FTSE MIB Companies from the Split Payment Mechanism Starting July 1, 2025
As of July 1, 2025, companies listed on the FTSE MIB index of the Italian Stock Exchange, identified for VAT purposes, will be excluded from …
Sugar Tax – Further postponement approved by the Italian Government
The Italian Government decided to further postpone the entry into force of the Sugar Tax from 1st July 2025 to 1st January 2026. …
Registration of passive invoices by April of year following their receipt: essential for VAT deduction?
Registration of passive invoices by April of year following their receipt: essential for VAT deduction? With the response to query no. 115/2025, the Revenue Agency seems …
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