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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. …
