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9% Registration Tax on surface rights over farmland clarified in Italian Tax Authority Resolution 23/2025
With Resolution no. 23/E dated April 3 2025, the Italian Tax Authority (“ITA”) has aligned its interpretation with the one supported by the Supreme Court, …
PEC obligation for company directors
A new obligation to provide a digital domicile (PEC) has been introduced for directors of individual businesses who apply for first registration in the Chamber …
Excise duty and VAT on goods to offshore platforms: Italian Customs notice issued 03/04/2025
With the official notice dated March 4, 2025, the Italian customs Authorities provided clarifications on the treatment, under excise duty and VAT perspectives, of goods …
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 …
