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New obligations for fiscal representatives and non-resident entities in the European Union intending to carry
With two new ministerial decrees dated 4th and 9th December 2024, the Ministry of Finance has implemented the new obligations introduced by legislative decree No. …
Foundation and National Council: working capital as strategic leverage in financial dynamics
Find below a summary of the document published by the Council and the National Accountants Foundation (“Document”), which highlights how strategic management of Net Working …
Third Party Litigation Funding – further VAT clarifications (Reply to the Ruling request no. 256/2024)
With the Reply to the Ruling request no. 256, dated December 13th, 2024, the Italian Tax Authorities were asked to evaluate the VAT treatment of …
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 …
