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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 …
2023 Budget Law – The main measures in national and international taxation
This article summarizes some of the main measures in national and international taxation introduced by the Budget Law 2023. …
VAT treatment of sale and lease back for clarifications provided by Italian tax authorities
With Resolution no. 3 of February 3, 2023, the Italian tax authorities have provided guidelines on the VAT treatment to apply on the sale and …
Summarytable of some of the main 2023 tax deadlines
Some of the main 2023 tax deadlines. …
