On 22 November 2024 more than 300 tax experts gathered in Rome for the first Italian International tax conference organized by Italian Association of Joint Stock Companies (Assonime). Under the…
The Italian legal system is about to launch the tax reform which will target both direct taxes on the income of individuals and companies, as well as indirect taxes including excise duties on energy…
Context
Italy is well known for its cultural heritage, amazing landscapes, vibrant SMEs, brands, skilled work force and many other features, including its food…. It is also known in the international…
The transition toward a cashless society is at the heart of many public policy discussions. The move is driven by several factors, such as the spread of debit and credit cards, the development of…
Through the judgment in Case C-714/20 issued on 12 May 2022 [1], the Court of Justice of the European Union (CJEU) clarified that the indirect customs representative is liable, jointly and severally…
The Court of Justice of the European Union (CJEU), by means of an Order in Case C-255/20 of 9 November 2021 [1], established the incompatibility with EU law, in particular with Directives 2008/118/EC…
After more than 40 years, in December 2020, Italy and Switzerland signed a new agreement concerning cross-border workers. This update, part of a joint political commitment dated 2015, arrived…
Introduction
On November 23, 2020 Italian Tax Authorities (“ITA”) issued the Provision no. 360494/2020 (“Provision”) by which it introduced new measures[1] as for the content and validity of the…
The Italian legislation on excise duties, and in particular Article 24 of Legislative Decree no. 504 of 26 October 1995 (hereinafter, “the Italian Excise Duties Act”) that provides an exemption for…
On 10 July 2020, the Italian Supreme Court (also ‘Court’) issued its decision No. 14756 (‘Decision 14756/2020’, published in H&I 2020/470 with comments by Arginelli and Tenore) dealing, amongst…
