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The Tax Newsletter Italy informs you about the latest news on Italian tax law.
Frequency: every 2 months
The amnesty of formal violations
Tax treatment of crypto-assets: novelties introduced by the 2023 Budget Law
Budget Law 2023: regulation of crypto-assets
Budget Law 2023: introduction of special repentance
The asymmetrical tax treatment of accounting error correction: need for a rethink
Law Decree n. 144/2022: main tax measures
No more obligation to print or digitally preserve accounting records kept electronically
Discipline of systematic loss-making companies repealed
The digitisation of the customs declaration and the modalities for VAT deduction
Circular Letter Italian Tax Authorities 24 May 2022 – Clarifications regarding interpretation of terminologies “arm’s length principle” and “arm’s length range”
Clarification on the maxi deductibility of research and development costs related to intangible assets
Clarification of eligibility criteria for Participation Exemption
Tax residence of natural persons and transfer abroad
Intra-Community acquisitions and supplies: significant changes in INTRASTAT forms
The novelties of the VAT Return 2022 referring to direct and indirect e-commerce
Financial statements 2021: disclosures in the Notes to the Financial Statements
Casual self-employed workers - compulsory telematic communication from 1 May 2022
Suspension of depreciation and amortisation in the 2021 and 2022 financial statements without limits
2022 National Financial Law: news on superbonus and other building bonuses
Impatriate workers: new legislation and recent interpretations on smart working
The repeal of the Patent Box and the introduction of the 110 per cent “super deduction”
Tax credit for investments in capital goods 4.0: updates from 2022 National Financial Law
Suspension of amortisation and depreciation: extension to 2021 financial statements
2021 Budget Law
The Brexit effects on the VAT treatment of transactions with UK operators
New criteria for verifying the independence of statutory auditors
Pamela Ciarcià
Associate Partner
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