Italy approves decree on tax judicial system, tax penalties, and other minor taxes

Italy has gazetted a sweeping reform of its tax compliance and assessment rules. Legislative Decree No. 141, signed 5 August 2026 and published in the Official Gazette No. 181 (Ordinary Supplement No. 28) on 6 August 2026, consolidates scattered tax

The Italian Ministry of Economy and Finance has published Judgment No. 292, issued by the Milan Tax Court on 20 January 2026, concerning the application of Italy’s 3% Digital Services Tax (DST) to online sales. Introduced in 2020, the DST

Italy has lowered the excise tax on diesel fuel to EUR 532.90 per thousand litres for 17 days, effective 7 August 2026, under Law decree No. 139/2026, which was published in the Official Journal No. 180 of 5 August 2026. The cut applies to gas

The Italian Revenue Agency has announced the release of Circular No. 6/E of 6 August 2026, providing the first comprehensive guidance on collaborative compliance after sweeping reforms introduced by Legislative Decree No. 221 of 30 December 2023.

The Italian Revenue Agency has issued a measure setting out the practical rules for claiming tax relief on bonuses and variable remuneration paid in the form of bonuses and stock options in the financial sector. The measure, signed by the

Italy's Ministry of Infrastructure and Transport has published a decree of 23 May 2026 in the Official Gazette on 21 July 2026, setting out the implementing rules for a temporary tax credit to support the road haulage sector in response to the