On 4 October 2019, Italy has published Law No. 117 in the Official Gazette, approving the legislative decrees for the implementation of several EU Directives. The Directives will be consulted on by parliament but do not require further approval by the parliament. The EU Directives are specified in an annex to the Law and include, among others, Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution and Council Directive (EU) 2018/822 of 25 May 2018 on reportable cross-border arrangements.
Related Posts
Italy clarifies permanent establishment exemption for investment management
November 22, 2024
Italy’s tax authorities released Circular No. 23/E on 19 November 2024, outlining the guidelines for the permanent establishment investment management exemption introduced in the 2023 Budget Law. One of the key provisions in the 2024 Budget Law
Read More
Italy approves tax credit model form for SEZ investments in agriculture, forestry, fisheries
November 21, 2024
Italy’s tax authorities have sanctioned the model form for tax credit required for eligible businesses in the agriculture, forestry, fishery, and aquaculture sectors in the Single Special Economic Zone (Single SEZ). This form is essential for
Read More Italy ends VAT exemption on staff secondment
November 20, 2024
Italy published Law No. 166 of 14 November 2024 in the Official Gazette which stipulates that the loan or secondment of staff is not considered a taxable supply for VAT purposes if the recipient solely reimburses the salary and associated
Read More Italy introduces tax credit for investments in southern economic zone
November 14, 2024
Italy issued Ministerial Decree on 18 September 2024, which was published in the Official Gazette on 11 November 2024, outlining the regulations for a tax credit for specific investments in the "Special Economic Zone for Southern Italy—Single
Read More Italy updates tax credit form for special economic zone investments
November 11, 2024
Italy’s tax authorities issued Protocol No. 406943/2024 on 6 November 2024, updating the model form for the supplementary communication required by qualifying taxpayers to receive tax credit benefits for investments made in single special economic
Read More Italy publishes updated guidance on amended tax residence rules for individuals, companies
November 05, 2024
Italy’s Revenue Agency released the Circular No. 20/E, offering guidance on tax residency for individuals, companies, and other entities on 4 November 2024. The guidance follows the revisions introduced by Legislative Decree No. 209 of 27
Read More