With article 18, Law Decree 73/2021 the legislator has introduced the right for the supplier to issue a variation note for the recovery.Read More

The Ministerial Decree of December 13, 2021 updated the legal interest rate pursuant to art. 1284 of the Italian Civil Code, setting it.Read More

Following the amendments made by art. 18 of Law Decree 73/2021 (converted into Law 140/2021) to art. 26 of Presidential Decree 633/72, only.Read More

On the basis of the new art. 1-bis of Law Decree 118/2021, containing urgent measures regarding company crises and company reorganisation, in limited.Read More

From January 1, 2022 the quarterly reporting of data relating to active and passive transactions with foreign countries (so-called "Esterometro") will be revoked..Read More

Also for 2021 is operative the suspension of tax fulfilments and payments whose original due date is set from August 1 to 20:.Read More

Reliable tax information is a priority need for businesses and taxpayers in general. International groups companies operating in Italy, above all, are confronted.Read More

Council Directive (EU) 2018/822 of 25 May 2018 (amending Directive 2011/16/EU as regards the compulsory automatic exchange of information in the field of.Read More

What will be the most hotly debated international tax advisory topics in 2021? Although it is difficult to make predictions on such complex.Read More

The payment of the tax on the supply of digital services, the so-called Web Tax, has been postponed to 16 March 2021, while.Read More