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Global Minimum Tax: outlined the implementing provisions of the Domestic Minimum Top-up Tax
On July 9, 2024, the decree of the Deputy Minister of Economy and Finance dated July 1, 2024 (hereinafter referred to as the "Decree") was …
Guidelines for obtaining the technical certification of the tax credit for R&D, Innovation and Design
With the Directorial Decree of 4 July 2024, MIMIT approved the “Guidelines” for Certification pursuant to art. 23, paragraphs 2 to 5 of Legislative Decree …
Decision of the Constitutional Court n. 111/2024: Energy Windfall Tax 2022 partially unconstitutional
On June 27, the Constitutional Court published the Decision no. 111/2024, regarding the legitimacy of the Energy Windfall Tax provided for by Article 37 of …
Centralised clearance for import from July 1, 2024 – Commission Implementing Decision (EU) n. 2023/2879
The Commission implementing Decision (EU) n. 2023/2879, dated December 15, 2023, provides the implementation of the first phase of the centralised clearance procedure regime for import, …
Influencers must, like agents and sales representatives, pay all required social security contributions regularly
Following an inspection, a company operating in the sector of online sales of food supplements was charged with the existence of contractual relationships falling under …
Bank of Italy: rules for repayments of unauthorized transactions
On June 17th, 2024, the Bank of Italy published a communication "on unauthorized payment transaction repudiation", warning payment service providers ("PSPs") to comply with regulations …
