On 11 June 2026, Advocate General Dean Spielmann delivered his Opinion in Case C‑308/25, concerning a dispute between the Italian Revenue Agency and Isolanti Group …
The Italian tax authorities shall make available for every taxpayer, or their intermediaries, data and information aimed to promote compliance and voluntary disclosure procedure, enabling …
With Circulars Nos. 55, 56 and 57 published on May, 14th 2026, the Italian Social Contribution Institute (the “INPS”) provided the first operational guidance on …
With the Circular Letter No. 14 dated May 27, 2026, the Italian Customs Authorities officially announced the launch of the eATA system, the ATA Carnet …
Update on tax and legal issues relevant to the Energy and Utilities sector - June 2026 …
In the context of chain transactions, the failure of the middleman’s invoice to refer to the reverse charge mechanism prevents the application of the simplification …