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Doubles the Flat Tax for HNWIs
Edited by Pasquale Salvatore and Gianluigi Bizioli Article 2 of the Law Decree 9 August 2024, n. 113 entitled “Urgent measures of a tax nature, …
The Italian tax authorities are sending compliance letters for VAT discrepancies related to 2021
As provided by the Act no. 29534/2024 of 15 July 2024, the Italian Tax Authorities are sending several “compliance letters” to the taxpayers. …
Legislative Decree No. 87/2024 – News related to the tax penalty regime – focus on exports and intra-EU sales
On June 29, 2024, the Legislative Decree No. 87/2024 regarding the revision of the tax penalty regime came into effect pursuant to the art. 20 …
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 …
