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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). …
2023 Budget Law – New provisions in the VAT, excise duties and consumption tax field
Law No. 197/2022 concerning the “Budget of the State for the financial year 2023 and multiannual budget for the period 2023-2025” (“Budget Law”) was approved …
“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”) …
