Search
Archive
All posts
Reopened terms for regularization of R&D tax credits utilization
On 14 March 2025, Legislative Decree 14 March 2025, no. 25 “Urgent provisions on recruitment and functionality of public administrations” (GU General Series no. 61 …
The European Union’s response to U.S. tariffs
On March 12, 2025, a 25% customs duty entered into force for imports into the United States, affecting not only steel and aluminum but also …
Assignment of Patents by employees – Italian Revenue Agency Ruling 51/2025
The Italian Revenue Agency - with the opinion no. 51 of February 28, 2025 - provided clarification on the tax treatment of the income arising …
Amendments proposals to the CBAM Regulation
The European Commission drafted a proposal to amend the Regulation (EU) 2023/956, with the aim of simplifying and strengthening the Carbon Border Adjustment Mechanism (CBAM). …
Effect of final criminal judgments in tax litigation – Joint Chambers Supreme Court to rule
The Supreme Court, with ruling no. 5714, filed on March 4, 2025, once again addresses the issue of the effects of a final criminal acquittal …
Proof of VAT Exemption for exports
Starting from December 2, 2024, the Italian Customs Authorities, as part of the reengineering project for the customs clearance system for exports, has implemented new …
