Search
Archive
All posts
Law Principle no. 3/2024 – Clarification of ‘platform’ and ‘vendor’ under the DAC 7
On October 3, 2024, the Italian tax authorities published Law Principle no. 3/2024 in order to clarify the perimeter of application of the concepts of …
Green claims: moral suasion against electric car manufacturers is now concluded
On October 9, the Italian Competition and Market Authority (AGCM) successfully concluded its moral suasion against two electric vehicle manufacturers, whose sustainability claims (“green claims”) …
Company liability under Decree 231/2001: Assonime on posting employees abroad
Assonime focused on the hypothesis of the posting of personnel abroad, emphasizing the need to distinguish between cases in which the predicate criminal offence pursuant …
Tour Operators’ Margin Scheme for the purchase and sale of airline tickets
The Court of Justice of the European Union has recently clarified that the purchase of airline tickets and the subsequent resale to final consumers fall …
Client must prove good faith if Italian tax authorities challenge VAT margin scheme
Edited by Luca Lavazza and Pier Francesco Berardinelli In the event that the Italian tax authorities challenge, on the basis of objective and specific elements, …
Obligation to issue self-invoice replaced by communication to Tax authorities
As from September 1, 2024, in cases where the supplier fails to issue an invoice or issues an irregular invoice, the customer is no longer …
