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Recovery of VAT paid to regularize indirect exports
With the reply to ruling no. 32/2023 of January 13, 2023, the Italian tax authorities provided additional clarifications on the recovery of VAT charged in …
VAT treatment of e-commerce under “omnichannel” policies in the European Union
With its recent ruling replies No. 51 and 58, published last Jan. 17, 2023, the Italian tax authorities returned to the issue of intra-EU distance …
Clarifications about the application of the IOSS regime for e-commerce platforms operating through the “dropshipping” scheme
With the Response to the Ruling no. 77, published on January 18, 2023, the Italian Tax Authorities provided clarifications regarding the application of the IOSS …
The main updates in the field of incentives for businesses
Below it is reported a review the main changes relating to incentives for businesses introduced by the Budget Law 2023 (law n. 197/2022). …
“Implementing Technical Standars”: the EBA develops new technical models in NPL transactions
Prepared by Cristian Sgaramella, Roberto Percoco, Valeria Saponaro and Adele Zuliani Article 16 of the EU Directive 2021/2167 has assigned the European Banking Authority (“EBA”) …
The launch of the Alghoritmic Transparency Recording Standard Hub
Lately Governments and public bodies around the world are increasingly turning to algorithms for the purpose of supporting decision-making practices and delivering public services. …
VAT treatment of export chain supplies
With the ruling reply no. 136, published on 23 January 2023, the Italian tax authorities provided clarifications on the VAT treatment of a chain supply …
Transfers of assets existing in Italy as part of Business divisions and mergers abroad
With the replies to ruling no. 91 of January 19, 2023 and No. 157 of January 24 2023, the Italian tax authorities provided clarifications on …
Intervention of the permanent establishment in the context of an intra-community transaction
With the tax ruling reply no. 57/2023, published on January 17, 2023, the Italian tax authorities provided clarifications regarding the role assumed by an Italian …
News regarding invoicing in Italy – clarification provided by the Italian tax authorities
The Italian tax authorities provided important clarifications related to the electronic invoice and to the cross-border communication during the Telefisco forum, held on 26 January …
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