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Main news on incentives and subsidies for enterprises in Budget law 2025
The main innovations introduced by the Budget Law in terms of incentives for businesses include: (i) the limitation of the use of the tax credit …
Tax insight: Italian penalty protection regime for hybrid mismatches
On December 6, 2024, the Italian Government approved the Decree implementing the penalty protection regime for hybrid mismatch arrangements based on anti-hybrid documentation as set …
The abuse of rights in customs origin – Harley-Davidson EU Court sentence
The Court of Justice rejected the appeal filed by Harley-Davidson Europe Ltd and Neovia Logistics Services International NV against the European Commission's decision, which had …
Secondment of staff – taxable for VAT from 01/01/2025
Secondment of staff – taxable for VAT purposes from January 1, 2025. …
The new European Directive introduces presumed subordination in digital platforms
On November 11, 2024, the Directive (EU) 2024/2831 of the European Parliament and the Council of October 23, 2024, concerning the improvement of working conditions …
Temporary work: new interpretation of Directive 2008/104/CE
In sentence C-441/2023 of October 24, 2024, the European Court of Justice decided on the definitions contained in Directive 2008/104/EU (hereinafter, referred to as the …
