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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 …
Italian geothermal energy: state of the art and next prospects
Italian geothermal energy: state of the art and next prospects. …
VAT exemption on imports of goods used in examination, analysis or tests
With the Ruling no. 19 of February 3, 2025, the Italian tax authorities confirmed that the VAT exemption regime is applicable to goods imported in …
Plafond not allowed for goods with limited VAT deduction – Supreme Court ruling
According to the Supreme Court (Case Law no. 15679/2024), the VAT exemption regime provided for by art. 8, paragraph 1, letter c), Presidential Decree no. …
