Italy delays EUR 2 handling fee on low-value imports

Italy's Revenue Agency has finalised implementation of DAC8 (Directive (EU) 2023/2226) through a provision signed on 22 June 2026 by Director Vincenzo Carbone. The new rules establish mandatory registration and reporting obligations for

Italy has gazetted the Decree of 29 May 2026 on 11 June 2026, establishing the 2026 conventional remuneration levels used for both social security contributions and income tax calculations for Italian workers employed abroad. The decree, adopted

Italy’s Supreme Court, in Ordinance No. 16134 of 25 May 2026, held that relief from double taxation under the Italy–Germany income and capital tax treaty cannot be refused solely because the taxpayer failed to file an Italian tax return or

The Italian Revenue Agency has issued Provision of 8 June 2026 (Prot. n. 171016/2026), which establishes the operational rules for requesting legal advice under Article 10-octies of the Statute of Taxpayer's Rights. This procedure is specifically

Italy's tax administration issued two critical rulings on 4 June 2026 dismissing attempts to minimise gift tax during generational corporate transfers. Both decisions reinforce a core principle: transferring shares to the next generation only

Italy's Revenue Agency has issued a clarification on 26 May 2026 confirming that pleasure boats transferred from outside the EU qualify for VAT exemption when imported by relocating residents, even when held through foreign corporate