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New document type “TD29” for communication of the “spy self-invoice” to Italian Tax Authorities
New document type "TD29" for the communication of the so-called “spy self-invoice” to the Italian Tax Authorities …
Withholding tax on dividends to US corporation: Italian Tax Court orders reimbursement under EU law
With a recent judgment, the Tax Court of First Instance of Pescara ruled that withholding tax applied on Italian-source dividends distributed to a US corporation, …
Budget Law 2025 – New Provisions in VAT, Customs, and Excise Duties
Law No. 207/2024, concerning the "Budget of the State for the financial year 2025 and multiannual budget for the period 2025-2027" ("Budget Law"), has been …
Anti-evasion measures 2025: reverse charge for service contracts in logistics, transportation, and goods handling
With the Budget Law for the year 2025 (Law December 30, 2024, no. 207), through article 1, paragraphs 57 and following, the regulation referred to …
2025 Budget Law and Ddl Lavoro: news on Employment matters
On December 31th, 2024, the budget law no. 207/2024 (“2025 Budget Law”), which regulates the “State budget forecast for the financial year 2025 and multi-year …
Budget Law 2025 – Main Payroll Updates
On December 31, 2024, Budget Law No. 207/2024 ("Budget Law 2025") was published in the Official Gazette No. 305, which regulates the "State Budget for …
