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EU Commission approves FER 2 Decree. Some preliminary legal and techno-economic comments
On 4 June, the EU Commission approved, under state aid rules (aiuti di stato), the now familiar FER 2 Decree with the aim of supporting …
Alternative proofs related to export sales: the so-called “manifesto di carico” – Supreme Court Judgment No. 6584 of March 12, 2024
The Italian Supreme Court, with judgment no. 6584 dated March 12, 2024, stated that the so-called “manifesto di carico”, endorsed by the customs office of …
Circular Letter no. 17 published on the Italian Customs Authorities’ website on May 31, 2024
The Italian Customs Authorities, with the Circular Letter no. 17, dated May 31, 2024, released clarification, under an excise duties point of view, related to …
First implementation of the administrative and tax breaks provided for investments in Simplified Logistics Zones (“SLZ”)
Law 27 December 2017, n. 205, article 1, par 61 et seq., provides for the possibility of establishing Simplified Logistics Zones (SLZ) in the port …
Plastic Tax and Sugar Tax – Further postponement approved by the Italian Government
The Italian Government has decided to further postpone both taxes: the Plastic Tax will be applicable from 1 July 2026 and the Sugar Tax …
Published in the Official Gazette the “Cohesion Decree”: new bonuses for hiring certain categories of workers and main news for the Italian labor market
On May 7th, the Decree-Law No. 60/2024 (hereinafter "the Decree" or "Cohesion Decree") called "Additional urgent provisions on cohesion policies" was published in the Official …
