- Zero rate VAT regime for supplies to fight COVID-19 emergency (par. 452 and 453)
- VAT territoriality in the maritime sector (par. 710)
- Reinforcing the countermeasures against fraud involving the use of VAT plafond (par. 1079-1083)
- Italian Tax Authority Ruling No. 1 of 4 January 2021 re the qualification of “usual exporter”
- Italian Tax Authority Ruling No. 583 of 14 December 2020 re the VAT exemption for transactions relating to the operation of betting and gaming
Source: dlapiper.com
