PUBLICATIONS
Stay informed, and you will make a difference
In this section we provide you with in-depth articles and explanatory circulars to learn how to navigate your way through complex disciplines and to give you the opportunity to keep up to date. But don’t worry: for any clarification, advice or more in-depth analysis, you can always count on us.
International Tax Focus
Publications
- The Stable Organization – ed. 2015 by Dr. Marco Ciman
- Voluntary Disclosure – study paper no. 1 / 2015 compiled by the ODCEC of Milan
Insights
- 01-23 – Use of cash and payment cards news
- 02-23 – VAT return for 2022 submission deadlines and news VAT balance payment
- Patent Box – in-depth study
- Patent Box – in-depth study – Discipline and official clarifications
- Definition of remedial notices – News from DLgs. 9/24/2015 No. 159 – Insight
- Transparency and consolidation regimes – IRPEF, IRES and IRAP advances 2017
- New anti-money laundering regulations 2017 – FAQ from the Ministry
- Insight no. 1 of 2020 – Entry into force of anti-money laundering technical rules.
- Insight – Budget Law 2021
- 03-23 – FIU case histories of suspicious transaction reports.
- 04-23 – The waiver of capital loss regulation.
- 05-23 – New scrapping of roles (so-called Rottamazione-Quater)
- 06-23 – Fair compensation for professionals.
- 07-23 – “New” IMU ENC declaration – Obligated parties, content and submission deadlines
- 08-23 – Criteria for identifying the beneficial owner in corporations
- 09-23 – Definition of pending tax disputes ART. 1 CO. 186 FF. OF L. 1972022
- 10-23 – Community authorization for the extension of split payment
- 11-23 – Identification of the beneficial owner to be reported on line RU150
- 12-23 – IRPEF, IRES, IRAP, substitute taxes, surcharges, IVIE, IVAFE and INPS contribution ex L. 335 95 – Summary of discipline
- 13-23 – Transparency and consolidation regimes – IRPEF, IRES and IRAP advances.
- 14-23 – The tax regime of gifts – Income tax, IRAP and VAT
- 01-24 VAT return for 2023 submission deadlines and news – Payment of VAT balance
- 02-24 Late filing of income, VAT and IRAP tax returns – Delinquent repayment
- 03-24 Corporate Law – The novelties of the so-called Capital Law (L. 5.3.2024 n. 21)
- 04-24 Special penalty payment ex L. 197.22 Reopening of terms-Nov. DL 29.03.24 no. 39 and clarification circ. AdE 15.5.24 no.11
- 05-24 What’s new in anti-money laundering.
- 06-24 Dichiaraz.IMU-IMPi and dichiarazionez. IMU ENC – News of DM 24.4.24
- 07-24 Criminal tax law – New in DLgs. 14.6.24 n. 87
- 08-24 Tax credit for investment transaction 5.0-Summary of regulations and clarifications
- 09-24 Short and tourist leases-Term deadline for adeg.to CIN regulations-Security obligations
- 10-24 Acc.ti IRPEF,IRES,IRAP,SUBSTITUTE TAX,ADD.LI,IVIE,IVAFE,IVCA and INPS contribution ex L. 335.95
- 11-24 Transparency and Consolidation regimes-IRPEF, IRES and IRAP.
- 12-24 The Tax Regime of Gifts – Income Tax, IRAP and VAT
- 13-24 Increase in size limits for the preparation of condensed, micro and consolidated financial statements-Nov. DLgs 6.9.24 no.125
- 01-25 Penalties for qualified intermediaries in the event of late or non-transmission of declar.-Operate repayment02-25 VAT return for 2024 – Deadlines for submission and news – Payment of VAT balance
Study Circulars
- 01-25 Budget Law 2025 (L. 30.12.24 No. 207)-Main changes
- 02-25 DL 27.12.24 no. 202 (so-called Milleproroghe)-Main changes
- 03 -25 Cross-border VAT exemption scheme-An implementing measure of the AdE
- 04 -25 L. Dec. 13, 2024 No. 203 (C.D. COLLEGATE LABOUR) – Main changes
- 05 -25 News on IRPEF and IRES – DLgs. 13.12.24 n. 192
- 06 -25 Super Deduction for new hires – Extension and official clarification
2024 Archive
- 01-24 – Budget Law 2024.1.30 12.2023 no.213 main changes
- 02-24 – dl 29.12.202 n.212 c.d.dl superbonus main changes
- 03-24 – News on irpef and ires dlgs 30.12.2023 n.216
- 04-24 – Super deduction for new hires in 2024 new dlgs.
- 05-24 – Tax compliance novelties of dlgs 8.1.2024 no.1
- 06-24 – Flat-rate scheme for self-employed persons eligibility for contribution relief
- 07-24 – Single Certification 2024 Sending to the Internal Revenue Service and delivery to the taxpayer.
- 08-24 – Health and veterinary expenses – Redefinition of deadlines for sending data to STS – Use of data by AdE
- 09-24 – Imp. of road haulage for hire or reward contrib.for renewal of vehicle fleet-Present. questions
- 10-24 – IRPEF deduction for the cost of attending non-state universities
- 11-24 – DL 30.12.2023 no.215 C.D. Milleproroghe Conv.L 23.2.2024 n.18 Main News
- 12-24 – Tax credit for investment transition 5.0 news of DL 2.3.24 n.19 (so-called DL PNRR)
- 13-24 – BUDGET 2023 AND DETERMINATION OF IRES AND IRAP-Required documentation
- 14-24 – Disclosure of public disbursements – Modalities and deadlines for compliance
- 15-24 – Application of withholding tax on commissions received by insurers-Related requirements
- 16-24 – Reporting cash transactions to the tax agency
- 17-24 – The two-year arrangement dlgs 12.2.2024 no.13 analysis of the discipline
- 18-24 – DL 29.3.24 no.39 c.d.dl.tax breaks main new features
- 19-24 – Requesting documentation for 2024 income models.
- 20-24 – Tax credits for 4.0 investments and research and development-New reporting requirements
- 21-24 – Facilitations for youth entrepreneurship agricultural sect.nov.L 15.03.24 No.36
- 22-24 – Tax credits for investment 4.0 and research and development (1)
- 23-24 – Tax credits for investment transition 5.0-New in DL 2.3.24 no. 19
- 24-24 – DL 2.3.24 n.19 (so-called PNR Decree) CONV.L. 29.4.24 n.56
- 25-24 – Annual chamber fee approval of surcharges – payment deadlines
- 26-24 – Synthetic indices of tax reliability ISA applicability in relation to the REDDITI 2024 model
- 27-24 -Tax credits for investment 4.0 and for research and development-New obligations-send mod.viaGSE portal
- 28-24 -DL 07.05.2024 no. 60 (so-called DL Cohesion) – Main changes
- 29-24 -IMU – Payment of the first installment by 17.06.24
- 30-24 -DL 15.05.24 no. 63 (so-called DL Agriculture)-Main changes
- 31-24 -Sports Labor-the post-reform discipline of sports updated with DL 31.05.24 no. 71
- 32-24 -DL 29.03.24 no.39 (so-called Tax Facilitation DL) conv. L. 23.5.24 no. 67-Novities in the field of building interv.
- 33-24 -DL 29.03.24 n.39 (so called DL Agev. fiscali) Other main changes made in conversion L. 23.05.24 n.67
- 34-24 -Tax credit for investment in the Single SEZ Mezzogiorno-discipline and present. communication
- 35-24 -IMPi and IMU-ENC declarations for the year 2023 – Deadline 1.7.24.pdf
- 36-24 -Contributors carrying out activities for which ISIs have been approved – Extension of payments
- 37-24 -Regularization of warehouse ex.L.213.2023 implementing provisions and inst.tax code for payment of taxes due
- 38-24 – Super deduction for new hires in 2024 – Implementation provisions (DM 25.06.24)
- 39-24-Further constraints on the ability to offset debits and credits in Form F24-Clarifications of the AdE
- 40-24 – DL 07.05.24 no.60 (so-called DL Cohesion)-Main changes made at conv. In L. 4.7.24 no.95
- 41-24 – DL 15.5.24 n.63 (so-called DL Agriculture) conv. L.12.7.24 no.101 – Main changes
- 42-24 – The Biennial Preventive Concordat-Analysis of the updated discipline with DLgs. 05.8.24 n. 108
- 43-24 – Supplementary and corrective provisions of the implementing decrees of the tax reform-News of Legislative Decree.5.8.24 No.108
- 44-24 – Reform of Tax Penalties – News of the DLgs. 14.6.2024 n. 87
- 45-24 – Tax Credit for Investment Transition 5.0 – Implementation Provisions and Clarifications
- 46-24 – Third Sector Entities – Novelties of Law 4.7.24 no. 104
- 47-24 – DL 9.8.2024 N. 113 (C.D. DL OMNIBUS) – Main changes
- 48-24 – Short and Tourist Leases – Operationalization of CIN and facility safety regulations.
- 49-24 – Contribution for subsidized interventions with 70% superbonus – dispos. Implementation and submission of applications
- 50-24 – Biennial Preventive Arrangement – clarifications from AdE
- 51-24 – Points license for temporary or mobile construction sites – Disp. implementation and clarification
- 52-24 – Biennial Preventive Concordat-Nov. of DL 9.8.24 n.113 conv.L.7.10.24 n.143 Further clarification
- 53-24 – DL 9.8.2024 No.113 (C.D. DL OMNIBUS) Princip. Changes made in conversion L. 7.10.24 no. 143
- 54-24 – Biennial Preventive Arrangement-New DL 19.10.24 no. 155-Further clarification
- 55-24 – Short and tourist leases-Setting the deadline for adeg. to the regulations on CIN-Security Obligations.
- 56-24 – Tax credits for investment in the Single ZES noon-Discipline and supplementary commun.presentation
- 57-24 – Bi-annual Preventive Arrangement-Exercise of the option for the reprieve regime
- 58-24 – One-time allowance of €100 per lavorat. employees-(so-called Christmas bonus)-Discipline and procedures for use
- 59-24 – Tax credit for investment in the Single ZES noon Sept. Agriculture and fisheries-Discipline and present.comm.
- 60-24 – DL 16.9.2024 N.131 (SO CALLED SAVE EU INFRINGEMENT) CONV.L. 14.11.24 No. 166 – Highlights
- 61-24 – The tax regime of gifts – Income tax, IRAP and VAT
- 62-24 – Extension of the deadline for payment of the 2nd advance payment of IRPEF and related imp.sostitutive-Application Scope
- 63-24 – Imp. on successions. and donations, registration tax, stamp duty and other taxes indir.other than VAT-Princ.novità
- 64-24 – Two-year Preventive Arrangement and Repentance Scheme-New DL 19.10.24 No. 155 converted
- 65-24 – Road haulage companies for hire or reward-Contrib.renewal of vehicle fleet-Present.applications
- 66-24-Legal interest rate-reduction to 2% from 2025-Effects for tax and contribution purposes
- 67-24 – VAT territoriality of streaming events-Reg.cross-border exemption VAT-New DLgs. 13.11.24 n. 180
Archives 2023
-
- 01-23 – DL 29.12.2022 no. 198 cd Milleproroghe – Main changes
- 02-23 – DL18.11.2022 n 176 cd Aid Decree Quater – Main Novelties
- 03-23 – Scrapping of roles – New in the Budget Law 2023 – Submission of application
- 04-23 – Pre-filing of tax returns communication – Reporting health and veterinary expenses incurred in 2023
- 05-23 – Single Certification 2023 – Sending to the tax agency and delivery to the taxpayer
- 06-23 – Flat-rate scheme for the self-employed use of ‘tax relief
- 07-23 – Deletion of options for assignment of deduction or rebate on consideration
- 08-23 – IRPEF deduction of the cost of attending non-state universities
- 09-23 – Definition of formal irregularities (Art. 1 co. 166 ff. of L. 197-2022)
- 10-23 – DL 29.12.2022 no. 198 cd Milleproroghe – Main changes made upon conversion in L 24.02.2023 n.14
- 11-23 – Budget 2022 and determination of Ires and Irap required
- 12-23 – Special penalty repayment (Art.1 co.174 ff. of L.197-2022)
- 13-23 – Disclosure of public disbursements – Modalities and deadlines for compliance
- 14-23 – Reporting cash transactions related to foreign tourism made in 2022 to the Internal Revenue Service
- 15-23 – Definition of tax pendente lite ex L. 197-2022
- 16-23 – Bills Decree (DL 30.03.2023 no. 34)
- 17-23 – Increased depreciation of capital equipment for trade enterprises
- 18-23 – Tax deductions for building interventions19-23 – Annual Cameral Fee
- 19-23 – Annual Chamber Fee
- 20-23 – Synthetic Indices of Tax Reliability (ISAs).
- 21-23 – Tax credits for construction work spread over 10 years – Offset in F24 form
- 22-23 – DL 04.05.2023 no. 48 (c.d. Labor)
- 23-23 – DL 10.05.2023 no. 51 Extensions of deadlines in the fiscal sphere.
- 24-23 – IMU payment of the first installment by 16.06.2023
- 25-23 – IMU and IMU ENC declarations for the years 2021 and 2022 – Deadline of 30.6.2023
- 26-23 – DL 30.3.2023 no. 34-Major changes made during conversion in L. 26.5.2023 No. 56.
- 27-23 – DL 1.6.2023 No. 61 (C.D. “ALLUVIONI”) Main changes
- 28-23 – Extension of payments for taxpayers performing activities for which ISAs have been approved
- 29-23 – Road haulage companies for hire or reward – grants for vehicle fleet renewal
- 30-23 – The reform of sports – The operational changes from 1.7.2023
- 31-23 – DL 10.5.2023 NO.51 Extensions of deadlines -Princ.changes made upon conversion in L. 3.7.2023 no.87
- 32-23 – DL 4.5.2023 No. 48 (C.D. “LABOR”) Main changes made upon conversion in L. 3.7.2023 no. 85
- 33-23 – Errors in option notices for “building” interventions – possible corrections
- 34-23 – DL 1.6.2023 N.61 (C.D. ALLUVIONI) main changes made upon conversion in L. 31.7.2023 n.100
- 35-23 – DL 10.8.2023 NO. 104 (SO-CALLED “OMNIBUS”)36-23 – THE SPORTS REFORM – The operational changes from 1.7.2023 updated with the Legislative Decree. correction 29.8.2023 no. 120
- 36-23 – THE SPORTS REFORM – The operational changes from 1.7.2023 updated with the Legislative Decree. correction 29.8.2023 no. 120
- 37-23 – DL 29.9.2023 No. 132 Extensions of terms.
- 38-23 – DL 29.9.2023 No. 131 (C.D. DECREE “ENERGY”) Main changes
- 39-23 – CLAIM OF CONTRIBUTION FOR 90% SUPERBONUS-Annullification of communications regarding tax credits.
- 40-23 – DL 10.8.2023 No. 104 (C.D. “OMNIBUS”) Main changes made upon conversion in L. 9.10.2023 no. 136
- 41-23 – DL 18.10.2023 No. 145 (C.D. “LINKED” TO THE BUDGET DECREE 2024) Main changes
- 42-23 – COMMUNICATION OF ACTUAL TITLE TO THE REGISTER OF BUSINESSES Modalities and deadlines.
- 43-23 – POSTPONEMENT OF THE DEADLINE FOR PAYMENT OF THE SECOND IRPEF DEPOSIT AND RELATED SUBSTITUTE TAXES Scope of application
- 44-23 – COMMUNICATION TO THE REVENUE AGENCY OF UNUSABILITY OF TAX CREDIT ARISING FROM “CONSTRUCTION” INTERVENTIONS
- 45-23 – DL 29.9.2023 No. 132 Extensions of terms – Main changes made upon conversion in L. 27.11.2023 no. 170
- 46-23 – Establishment and management of internal whistleblowing channels
- 47-23 – The tax regime of gifts income tax irap and vat
- 48-23 – LEGAL INTEREST RATE Reduction to 2.5% from 2024 – Effects for tax and contribution purposes.
- 49-23 – DL 18.10.2023 No. 145 (C.D. “LINKED” TO BUDGET DECREE 2024 OR DECREE “ANTICIPATION”) Main changes made upon conversion in L. 15.12.2023 no.
- 50-23 – SHORT AND TOURIST LEASES New in DL 18.10.2023 no. 145 (so-called “Advances” decree) conv. L. 15.12.2023 n. 191 – National Identification Code
Archives through 2022
- Circular no. 01 Budget Law 2022
- Circular no. 02 Green Pass obligation private sector workers
- Circular no. 03 Epidemiological emergency from Coronavirus – DL 27.1.2022 No. 4 (so-called “Supports-ter” decree) – Main changes
- Circular no. 04 Extension of communication of options for consideration rebate or transfer of ‘building’ bonus
- Circular no. 05 Flat-rate scheme for self-employed persons – Eligibility for contribution relief
- Circular no. 06 Single Certification 2022 – Submission to the Internal Revenue Service and delivery to the taxpayer
- Circular no. 07 Pre-filing of tax returns – Reporting data on health and veterinary expenses incurred since 2022 – New deadlines
- Circular no. 08 INTRASTAT forms – Discipline applicable for transactions performed since 01.01.2022
- Circular no. 09 Non-repayable grant and tax credit for restructuring of tourism and hotel enterprises – Submission of applications
- Circular no. 10 VAT identification number in intra-Community supplies
- Circular no. 11 Tax credit for digitization of travel agencies and tour operators
- Circular no. 12 DL Milleproroghe – Main changes
- Circular no. 13 Construction deductions – Option for rebate of consideration or assignment of credit – New
- Circular no. 14 DL 1.3.2022 no. 17 – Energy Decree
- Circular no. 15 Budget 2021 and determination of IRES and IRAP – Request for documentation
- Circular no. 16 Disclosure of public disbursements – Modalities and deadlines for compliance
- Circular no. 17 Ukraine Decree
- Circular no. 18 Reporting to the Internal Revenue Service of cash transactions related to foreign tourism made in 2021
- Circular no. 19 Green Pass requirement for private sector workers – Changes from 1.4.2022
- Circular no. 20 Decree Supports Ter (DL 27.01.2022 n. 4) – Main changes
- Circular no. 21 Requesting documentation for 2022 income model
- Circular no. 22 IRPEF deduction for non-state university attendance expenses
- Circular no. 23 Self-declaration for COVID emergency state aid ceilings – Method and deadline for submission
- Circular no. 24 Energy Decree conv. L. No. 34, 27.04.2022 – Main changes
- Circular no. 25 Additional provisions for the implementation of the NRP
- Circular no. 26 Tax credit for the textile, fashion and accessories industry
- Circular no. 27 Summary Indices of Assurance (ISAs) – Applicability in relation to the REDDITI 2022 model.
- Circular no. 28 Ukraine Decree – Changes made during conversion
- Circular no. 29 Aid Decree
- Circular no. 30 IMU – Payment of the first installment by 16.06.2022
- Circular no. 31 Reporting of cross-border transactions – so-called New Esterometer
- Circular no. 32 Non-repayable grants for the wedding, entertainment, HO.RE.CA, mass catering, nightclubs and dance halls sectors
- Circular no. 33 Tourist tax – Submission of declaration
- Circular no. 34 Tax Simplification Decree – DL 21.06.2022 no. 73.
- Circular no. 35 Extraordinary contribution to be paid by energy enterprises
- Circular no. 36 Further provisions for the implementation of the PNRR – DL 30.04.2022 n. 36 conv. L. 29.06.2022 n. 79
- Circular no. 37 Self-declaration for eligibility for the 2022 lease tax credit
- Circular no. 38 Unduly used R&D tax credits – Procedure for regularization and reversal
- Circular no. 39 Aid Decree – Main changes made during conversion
- Circular no. 40 Decrees Aid Bis – DL 9.8.2022 no. 115.
- Circular no. 41 Tax Simplification Decree – Main changes
- Circular no. 42 Tax credit to haulers for fuel related to the first quarter of 2022
- Circular no. 43 Self-declaration for tax credit for IMU paid for second installment 2021 for tourism sector
- Circular no. 44 Decree Aid Bis – Main Novelties
- Circular no. 45 Aid Decree Ter – Main Novelties
- Circular no. 46 Correction of errors and application of remission in bonis for option notices for building interventions
- Circular no. 47 Reference to household for principal residence for IMU purposes -Constitutional unlawfulness – Effects
- Circular no. 48 Self-declaration for COVID emergency state aid ceilings.
- Circular no. 50 Non-repayable grant for enterprises operating in the sector
- Circular no. 51 Non-repayable grant for Small and Medium Enterprises damaged by Ukraine Crisis
- Circular no. 52 Aid Decree Ter – Main changes made upon conversion into Law no. 175, 17.11.2022
- Circular no. 53 Aid Decree Quater – Main Novelties
- Circular no. 55 The Gift Tax Regime Income Taxes IRAP and VAT
- Circular no.
56 Legal Interest Rate – Increase to 5% from 2023 – Effects for tax and contribution purposes.
