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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 …
Is the extension of the legal warranty of conformity always exempt for VAT purposes?
In its ruling reply No. 17 of last January 12, 2023, the Italian tax authorities commented on the concept of ancillary nature for VAT purposes …
Non-possessory pledge: technical standards to facilitate access to credit for Italian companies are approved
On 23 January 2023, the technical regulations, which had already been issued by “Agenzia delle Entrate” by means of the Provision of the previous 12 …
The Italian DPA’s ban on the AI-powered chatbox “Replika”
The Italian Data Protection Authority (“Italian DPA”) recently issued a provisional limitation on data processing against the AI-powered chatbox “Replika”, which will therefore not be …
