29/08/2025
Con efficacia a partire dal 1° luglio 2025, il D.L. 95/2025 ha introdotto una novità di grande interesse per il mercato dell’arte: l’aliquota IVA applicabile a compravendite e importazioni di […]
14/10/2024
È entrato in vigore il 3 ottobre 2024 il Decreto Legislativo n. 139/2024, emanato in attuazione della delega fiscale per razionalizzare l’imposta di successione e donazione, le imposte di registro, […]
26/06/2024
Con la risposta a interpello n. 117/2024, l’Agenzia delle entrate fornisce indicazioni rilevanti per l’applicazione del regime fiscale dei c.d. PIR alternativi da parte dei gestori di OICR e dei […]
16/10/2023
The register of beneficial owners of enterprises with legal personality, private legal persons, trusts and similar legal institutions, at the Italian chamber of commerce, is officially up and running. 11 […]
20/09/2023
The Italian Revenue Agency has recently issued some important regulations to allow taxpayers to settle their Italian tax obligations from years 2016 to 2021 concerning cryptocurrencies (or other crypto-assets). This […]
24/03/2023
INPS Circular No. 32 of March 20, 2023 (link) clarified that, as of August 13, 2022, also working fathers – who have taken the 10-day “mandatory leave” implemented by Legislative […]
08/02/2023
A brief overview of the main features of the non-possessory pledge following the publication of the measure of the Italian Revenue Agency. Should you need any further information or clarification, […]
08/11/2022
I. Foreword On 20 October 2022, the Italian tax authorities released a long-awaited update to the general guidelines concerning the Italian tax regime of trusts (the “New Guidelines”), almost one […]
10/10/2022
Riportiamo di seguito un articolo di Eugenio Romita sullo stato attuale della giurisprudenza italiana in materia di direct lending intra-UE. Read More:
01/09/2022
Foreword Considering that the pseudo-anonymity of virtual assets relying on cryptography and distributed ledger technologies (such as the blockchain) may pave the way for their potential misuse for illegal purposes, […]
30/08/2022
Foreword Over the last years, Italy substantially expanded its offer of incentives targeting high net worth individuals, workers, professionals and researchers, sportspersons and retirees willing to relocate to the Italian […]
23/06/2022
Two Italian subsidiaries respectively belonging to the multinationals Benvic Group and Inovyn Group obtained a positive ruling from the Upper Tax Court of Milan in a case dealing with the […]
03/06/2022
Riportiamo di seguito un articolo di Eugenio Romita di commento all’interpello n. 225/2022 dell’Agenzia delle Entrate in materia di carried interest. Read More:
30/03/2022
With a ruling dated 22 February 2022 (text), the Court of Bari qualified as “anti-union” the conduct of the transferor and the transferee who – during the communication pursuant to Article 47 Law no. […]
02/11/2021
With a ruling dated 20 July 2021 (text), the Tribunal of Como upheld the appeal filed by an executive (assisted by the Firm, with Lawyer Giuseppe Matarazzo) to whom the […]
20/10/2021
With ruling no. 27934 of 13 October 2021 (text), the Supreme Court recognized the right of the employer to waive the notice period of the resigning employee, thus without paying […]