Italy Export of Artworks Not Immediately Proven: Conditions for VAT Exemption for Auction Houses 9 months ago
Italy Import VAT excluded from customs sanctions: Cassation confirms internal tax nature 9 months ago
Italy Deadline of 31st December for 10% VAT on pellets, uncertainties for agricultural producers 9 months ago
Italy E-invoicing obligations for flat-rate entities in Italy: Implementation and Requirements 9 months ago
Italy Italy Gazette Publishes Law Supporting Businesses and Households Amid Rising Energy Prices 9 months ago
Italy Extension of the deadline for variation notes with pending judgments until the closure of bankruptcy 9 months ago
Italy New reporting obligations for payment service providers with reference to cross-border payment (“CESOP”) 9 months ago
Italy Transfer of Motor Fuels – Incorrect Application of Regular Regime Instead of Tax Suspension 9 months ago
Italy VAT deduction option for entertainment activities: when is it convenient to exercise it? 9 months ago
European UnionItaly Comments on C-653/22: Customs penalty must be proportional to the alleged evasion, according to the EU Court 9 months ago
Italy Regularization of violations related to the non-submission of the VAT return in presence of transactions subject to VAT 9 months ago
Italy Digitalization of the customs bills of export – Postponement of the entry intoforce on a date to be defined 9 months ago
Italy No VAT for the disposal of privately acquired property: a case-by-case evaluation for renovation works 9 months ago
Italy 10% VAT for Accommodation Services in Nautical Hotel: Agenzia delle Entrate Clarifies 9 months ago
Italy Applicable VAT rate for services rendered to customers staying in dispersed nautical hotel 9 months ago
Italy Warranty obligation for fiscal representatives and non-EU taxpayers intending to carry out intra-EU transactions in Italy 9 months ago
Italy Essential Approach for VAT Treatment of Crypto-Assets: Substance Over Form Evaluation 9 months ago