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Dismissal for Objective Grounds: Business Crisis, Reorganization and AI, Legitimacy Confirmed by the Court
Dismissal for objective justified reason …
Intra-EU supplies: from when does the deadline start to obtain proof of transport arranged by the customer?
With ruling reply no. 65 of 4 March 2026, the Italian tax authorities clarified when the 90-day period begins for obtaining evidence of the movement …
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 …
