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Introduction of a Union Customs Duty on Low-Value Shipments
Introduction of a Union Customs Duty on Low-Value Shipments …
Update review on tax issues relevant to the Energy and Utilities sector – February 2026
Update review on tax issues relevant to the Energy and Utilities sector - February 2026 …
Budget Law 2026 – New Provisions in VAT, Customs and Excise Duties
In this document, we briefly analyze the most significant new provisions introduced regarding VAT, customs, and excise duties. …
VAT and interest unduly paid through voluntary disclosure are refundable
Through its recent judgment no. 3346 of February 14, 2026, the Court of Cassation (“Corte di Cassazione”) addressed a matter of significant practical interest concerning …
EU case law clarifies the moment when the right to deduct VAT arises
With the judgement of 11 February in case T‑689/24, I.S.A., the General Court of the European Union again ruled on the determination of the “dies …
Excise duty on natural gas – The implementing decree published in the Italian Official Gazette
On January 5, 2026, the Ministerial Decree dated December 29, 2025, was published in the Italian Official Gazette, setting out the "Procedures for the application …
