Italy Ruling 36: Ancillary link between transportation service and the transaction main supply of goods 16 January 2023
Italy Ruling 25: Adjustment of deduction – Article 19-bis2, paragraphs 1 and 2, of Presidential Decree no. 633 14 January 2023
Italy Ruling 31: Advisor Support Services provided without the payment of a consideration in cash 14 January 2023
Italy Pilot extended: VAT pre-compiled also for agricultural producers and bankrupt subjects 14 January 2023
Italy Ruling 29: For VAT purposes, the moment when the card is recharged for the collection of bets is irrelevant 14 January 2023
Italy Italy exempt Cryptoassets mining and utility tokens for funding offers from VAT 13 January 2023
Italy Ruling 12: Services of accessing online journals and databases and publishing of articles rendered to non-taxable customers 12 January 2023
Italy Management services of mutual funds provided by the Advisor to the SGR, VAT exemption 12 January 2023
Italy The responsibility of the transferee in the event of incorrect application of the VAT rate on the invoice 11 January 2023
Italy Principle of Law 1/2023: Obligation to issue VAT variance notes in case of a settlement agreement as part of a certified reorganization plan 10 January 2023