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Compensation for public transport at controlled prices isn’t subject to VAT if unrelated to fares
In the case C-615/23, P. S.A., dated May 8, 2025, the Court of Justice of the European Union (CJEU) ruled that the compensation guaranteed by …
Real estate transfers: new rules on registration, mortgage, and cadastral taxes from January 1, 2025
Effective from January 1, 2025, significant news have been introduced in the Italian tax scenario regarding indirect taxation, in particular with regard to registration, mortgage, …
Operational procedures for attesting subjective requirements and providing guarantees for the role of fiscal representative
Operational procedures for attesting subjective requirements and providing guarantees for the role of fiscal representative. …
The new “self-invoice report” – initial clarifications on the TD29 document type
Starting April 1, 2025, the customer must notify the Tax authorities of omitted or irregular billing by using the TD29 XML Document Type. This notice …
Operational procedures published for guarantees by non-EU residents to Italian tax authorities for intra-EU transactions
Prepared by Davide Accorsi and Federica Valastro On April 14, 2025, the provision of the Director of the Italian tax authorities, prot. no. 178713/2025 [1] …
Reservations reopened to access the tax credit for investments in the Special Economic Zone 2025
The 2025 budget law (art. 1 paragraphs 485-491 of Law 207/2024) has extended to 2025 the tax credit for investments in the single SEZ of …
