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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 …
Definitive CBAM phase: exemption from the obligation to hold the qualification of authorized CBAM declarant
The Circular Letter no. 36/2025 lists some cases exemption from the obligation to hold the qualification of authorized CBAM declarant. …
2026 Budget Law – Key Payroll and Employment updates
2026 Budget Law: summary of the key employment and payroll-related changes. …
The new handling fee on low-value consignments
The 2026 Italian Budget Law, article 1, paragraphs 126–128, introduced a contribution to cover administrative expenses related to customs formalities for low-value consignments from non-EU countries, set at 2 …
2026 Budget Law: main legislative updates relating to corporate taxation
The 2026 Budget Law (Law No. 199 of December 30, 2025) was published in the Official Journal on December 30, 2025, “State Budget Forecast for …
