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Cartabia Reform: new rules on civil law notifications
Through Legislative Decree No. 149 of Oct. 17, 2022, the government exercised the delegated power given to it by Parliament through Delegated Law No. 206/2021, …
Intra-EU distance sales taxable if the customer communicates a VAT number not registered in VIES
With their reply No. 230/2023, dated March 1, 2023, the Italian tax authorities provided their feedback to the request of ruling submitted by a company …
Cross-border conversions, mergers, and demergers
On March 7, 2023, Legislative Decree No. 19 of March 2, 2023 (the “Decree”) was published in the Official Gazette (“Gazzetta Ufficiale No. 56/2023”), containing …
Increase of the supplementary contribution to Mario Negri Fund for the years 2022 and 2023
On 1st March 2023, Confcommercio and Manageritalia signed an agreement providing for a further rate increase for employers in order to pay the supplementary contribution …
Prohibition to dismiss working fathers who have taken paternity leave and access to NASpI
Article 27-bis was introduced into the T.U., which regulates the so-called compulsory paternity leave, which was previously not covered by the T.U. …
Social Security Treaty between Italy and Albania: signed administrative agreement
Social Security Agreement signed between Italy and Albania has finally come into force. This agreement allows for the intensification not only of commercial exchanges but …
