{"id":2991,"date":"2023-01-08T16:24:12","date_gmt":"2023-01-08T16:24:12","guid":{"rendered":"https:\/\/tmcadvisory.com\/publications\/"},"modified":"2025-04-24T11:49:53","modified_gmt":"2025-04-24T11:49:53","slug":"publications","status":"publish","type":"page","link":"https:\/\/tmcadvisory.com\/en\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row bg_type=&#8221;video&#8221; video_url=&#8221;https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/11\/sfondotmc1.mp4&#8243; video_opts=&#8221;loop&#8221; viewport_vdo=&#8221;viewport_play&#8221; bg_override=&#8221;ex-full&#8221;][vc_column][vc_empty_space height=&#8221;200&#8243;][vc_row_inner][vc_column_inner][vc_column_text]<span style=\"font-size: 24pt; color: #1e2b50;\">PUBLICATIONS<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner][vc_column_text]<strong><span style=\"font-size: 14pt;\">Stay informed, and you will make a difference<\/span><\/strong>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator color=&#8221;custom&#8221; accent_color=&#8221;#986f32&#8243;][vc_column_text]<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">In this section we provide you with <strong>in-depth articles<\/strong> and <strong>explanatory circulars<\/strong> to learn how to navigate your way through complex disciplines and to give you the opportunity to keep up to date. But don&#8217;t worry: for any clarification, advice or more in-depth analysis, you can always <u>count on us. <\/u>  <\/p>\n<p>[\/vc_column_text][vc_empty_space][vc_row_inner][vc_column_inner]<div class=\"ult_exp_section_layer ult-adjust-bottom-margin  \" >\n\t\t<div id=\"uvc-exp-wrap-2713\" role=\"button\" tabindex=\"0\" aria-pressed=\"false\"  data-ultimate-target='#uvc-exp-wrap-2713'  data-responsive-json-new='{\"font-size\":\"desktop:20px;\",\"line-height\":\"desktop:20px;\"}'  class=\"ult_exp_section  ult-responsive \" style=\"color:#1e2b50;background-color:rgba(152,111,50,0.15); font-weight:normal;  text-align:center;\" data-textcolor=\"#1e2b50\"data-texthover=\"#1e2b50\"data-icncolor=\"#333333\"data-ihover=\"#333333\"data-height=\"0\"data-cntbg=\"rgba(152,111,50,0.15)\"data-cnthvrbg=\"rgba(255,255,255,0.01)\"data-headerbg=\"rgba(152,111,50,0.15)\"data-headerhover=\"rgba(255,255,255,0.01)\"data-title=\"International Tax Focus\"data-newtitle=\"International Tax Focus\"data-icon=\"\"data-newicon=\"\"data-activeicon=\"#333333\"data-effect=\"slideToggle\"data-override=\"0\"data-activetitle=\"#1e2b50\"data-activebg=\"rgba(255,255,255,0.01)\"data-img=\"\"data-newimg=\"\"><div  class=\"ult_exp_section-main \">\n\t\t\t\t\t<div class=\"ult_expheader\" >International Tax Focus\n\t\t\t\t\t <\/div><\/div>\n\t\t\t\t<\/div><div class=\"ult_exp_content \" style=\"background-color:rgba(255,255,255,0.01);  \"><div class=\"ult_ecpsub_cont\" style=\" \" ><div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/Italian-tax-treatment-of-inbound-.pdf\">Italian tax treatment of inbound<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/New-italian-capital-gain-taxation-on-real-estate-vehicles.pdf\">New Italian capital gain taxation on real estate vehicles<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/Italian-tax-regimes-to-attract-foreigners.pdf\">Italian tax regimes to attract foreigners<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/Taxation-of-foreign-funds-investing-in-Italy-.pdf\">Taxation of foreign funds investing in Italy<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/Residency-of-Individuals-and-Entities-Under-Italian-Tax-Law.pdf\">Residency of Individuals and Entities Under Italian Tax Law<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/Italian-tax-treatment-of-inbound-and-outbound-interest.pdf\">Italian tax treatment of inbound and outbound interest<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\t\t\t<\/div><div class=\"ult_exp_section_layer ult-adjust-bottom-margin  \" >\n\t\t<div id=\"uvc-exp-wrap-7426\" role=\"button\" tabindex=\"0\" aria-pressed=\"false\"  data-ultimate-target='#uvc-exp-wrap-7426'  data-responsive-json-new='{\"font-size\":\"desktop:20px;\",\"line-height\":\"desktop:20px;\"}'  class=\"ult_exp_section  ult-responsive \" style=\"color:#1e2b50;background-color:rgba(152,111,50,0.15); font-weight:normal;  text-align:center;\" data-textcolor=\"#1e2b50\"data-texthover=\"#1e2b50\"data-icncolor=\"#333333\"data-ihover=\"#333333\"data-height=\"0\"data-cntbg=\"rgba(152,111,50,0.15)\"data-cnthvrbg=\"rgba(255,255,255,0.01)\"data-headerbg=\"rgba(152,111,50,0.15)\"data-headerhover=\"rgba(255,255,255,0.01)\"data-title=\"Publications\"data-newtitle=\"Publications\"data-icon=\"\"data-newicon=\"\"data-activeicon=\"#333333\"data-effect=\"slideToggle\"data-override=\"0\"data-activetitle=\"#1e2b50\"data-activebg=\"rgba(255,255,255,0.01)\"data-img=\"\"data-newimg=\"\"><div  class=\"ult_exp_section-main \">\n\t\t\t\t\t<div class=\"ult_expheader\" >Publications\n\t\t\t\t\t <\/div><\/div>\n\t\t\t\t<\/div><div class=\"ult_exp_content \" style=\"background-color:rgba(255,255,255,0.01);  \"><div class=\"ult_ecpsub_cont\" style=\" \" ><div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2015\/09\/La-Stabile-Organizzazione-Lulu-Libro.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">The Stable Organization &#8211; <\/a>ed. 2015 <em>by Dr. Marco Ciman<\/em><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2015\/09\/VD-documento-di-studio-n-1-2015-redatto-dal-ODCEC-di-Milano.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Voluntary Disclosure &#8211; study paper no. 1 \/ 2015 compiled by the ODCEC of Milan <\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\t\t\t<\/div><div class=\"ult_exp_section_layer ult-adjust-bottom-margin  \" >\n\t\t<div id=\"uvc-exp-wrap-9762\" role=\"button\" tabindex=\"0\" aria-pressed=\"false\"  data-ultimate-target='#uvc-exp-wrap-9762'  data-responsive-json-new='{\"font-size\":\"desktop:20px;\",\"line-height\":\"desktop:20px;\"}'  class=\"ult_exp_section  ult-responsive \" style=\"color:#1e2b50;background-color:rgba(152,111,50,0.15); font-weight:normal;  text-align:center;\" data-textcolor=\"#1e2b50\"data-texthover=\"#1e2b50\"data-icncolor=\"#333333\"data-ihover=\"#333333\"data-height=\"0\"data-cntbg=\"rgba(152,111,50,0.15)\"data-cnthvrbg=\"rgba(255,255,255,0.01)\"data-headerbg=\"rgba(152,111,50,0.15)\"data-headerhover=\"rgba(255,255,255,0.01)\"data-title=\"Insights\"data-newtitle=\"Insights\"data-icon=\"\"data-newicon=\"\"data-activeicon=\"#333333\"data-effect=\"slideToggle\"data-override=\"0\"data-activetitle=\"#1e2b50\"data-activebg=\"rgba(255,255,255,0.01)\"data-img=\"\"data-newimg=\"\"><div  class=\"ult_exp_section-main \">\n\t\t\t\t\t<div class=\"ult_expheader\" >Insights\n\t\t\t\t\t <\/div><\/div>\n\t\t\t\t<\/div><div class=\"ult_exp_content \" style=\"background-color:rgba(255,255,255,0.01);  \"><div class=\"ult_ecpsub_cont\" style=\" \" ><div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/01-Utilizzo-del-denaro-contante-e-delle-carte-di-pagamento-novita.pdf\">01-23 &#8211; Use of cash and payment cards news<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/02-Dichiarazione-Iva-relativa-al-2022-termini-di-presentazione-e-novita-versamento-saldo-IVA.pdf\">02-23 &#8211; VAT return for 2022 submission deadlines and news VAT balance payment<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.comw\/p-content\/uploads\/2016\/03\/Patent-Box-approfondimento.pdf\" rel=\"\">Patent Box &#8211; in-depth study<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2016\/08\/Patent-Box-approfondimento-Disciplina-e-chiarimenti-ufficiali.pdf\" rel=\"\">Patent Box &#8211; in-depth study &#8211; Discipline and official clarifications<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2016\/08\/Definizione-degli-avvisi-bonari-Novit%C3%A0-del-DLgs.-24.9.2015-n.-159-Approfondimento.pdf\" rel=\"\">Definition of remedial notices &#8211; News from DLgs. 9\/24\/2015 No. 159 &#8211; Insight <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2017\/11\/Regimi-della-trasparenza-e-del-consolidato-Acconti-IRPEF-IRES-e-IRAP-2017.pdf\">Transparency and consolidation regimes &#8211; IRPEF, IRES and IRAP advances 2017<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2017\/11\/Nuova-normativa-antiriciclaggio-2017-FAQ-del-Ministero.pdf\">New anti-money laundering regulations 2017 &#8211; FAQ from the Ministry<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2020\/01\/Approfondimento-n.-1-2020-Entrata-in-vigore-delle-regole-tecniche-antiriciclaggio.pdf\">Insight no. 1 of 2020 &#8211; Entry into force of anti-money laundering technical rules. <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2021\/01\/Approfondimento-Legge-di-Bilancio-2021-2.pdf\">Insight &#8211; Budget Law 2021<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/04\/03-Casisitiche-UIF-di-segnalazioni-di-operazioni-sospette.pdf\">03-23 &#8211; FIU case histories of suspicious transaction reports.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/04\/04-La-deroga-alla-disciplina-delle-perdite-di-capitale.pdf\">04-23 &#8211; The waiver of capital loss regulation.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/04\/05-Nuova-rottamazione-dei-ruoli-c.d.-Rottamazione-Quater.pdf\">05-23 &#8211; New scrapping of roles (so-called Rottamazione-Quater)<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/05\/06-Lequo-compenso-per-i-professionisti.pdf\">06-23 &#8211; Fair compensation for professionals.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/06\/07-Nuova-dichiarazione-IMU-ENC-Soggetti-obbligati-contenuto-e-termini-di-presentazione.pdf\">07-23 &#8211; &#8220;New&#8221; IMU ENC declaration &#8211; Obligated parties, content and submission deadlines<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/07\/08-Criteri-per-lindividuazione-del-titolare-effettivo-nelle-societa-di-capitali.pdf\">08-23 &#8211; Criteria for identifying the beneficial owner in corporations<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/07\/09-Definizione-delle-liti-fiscali-pendenti-ART.-1-CO.-186-SS.-DELLA-L.-1972022.pdf\">09-23 &#8211; Definition of pending tax disputes ART. 1 CO. 186 FF. OF L. 1972022<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/10\/10-Autorizzazione-comunitaria-alla-proroga-dello-split-payment-1.pdf\">10-23 &#8211; Community authorization for the extension of split payment<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/10\/11-Individuazione-del-titolare-effettivo-da-indicare-nel-rigo-RU150.pdf\">11-23 &#8211; Identification of the beneficial owner to be reported on line RU150<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/11\/12-Acconti-IRPEF-IRES-IRAP-imposte-sostitutive-addizionali-IVIE-IVAFE-e-contributo-INPS-ex-L.-335-95-Riepilogo-della-disciplina.pdf\">12-23 &#8211; IRPEF, IRES, IRAP, substitute taxes, surcharges, IVIE, IVAFE and INPS contribution ex L. 335 95 &#8211; Summary of discipline<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/11\/13-Regimi-della-trasparenza-e-del-consolidato-Acconti-IRPEF-IRES-e-IRAP.pdf\">13-23 &#8211; Transparency and consolidation regimes &#8211; IRPEF, IRES and IRAP advances.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/12\/14-Il-regime-fiscale-degli-omaggi-Imposte-sui-redditi-IRAP-e-IVA.pdf\">14-23 &#8211; The tax regime of gifts &#8211; Income tax, IRAP and VAT<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/01-24-Dichiarazione-iva-relativa-al-2023-termini-di-presentazione-e-novita-Versamento-del-saldo-IVA-1.pdf\">01-24 VAT return for 2023 submission deadlines and news &#8211; Payment of VAT balance<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/02-24-Tardiva-dichiarazione-dei-redditi-IVA-e-IRAP-Ravvedimento-operoso.pdf\">02-24 Late filing of income, VAT and IRAP tax returns &#8211; Delinquent repayment<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/05\/03-24-Diritto-societario-Le-novita-della-c.d.-Legge-Capitali-L.-5.3.2024-n.-21.pdf\">03-24 Corporate Law &#8211; The novelties of the so-called Capital Law (L. 5.3.2024 n. 21)<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/05\/04-24-Ravvedimento-operoso-speciale-ex-L.-197.22-Riapertura-termini-Novita-DL-29.03.24-n.-39-e-chiarimenti-circ.-AdE-15.5.24-n.11.pdf\">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 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/06\/05-24-Novita-in-materia-di-antiriciclaggio.pdf\">05-24 What&#8217;s new in anti-money laundering.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/07\/06-24-Dichiaraz.IMU-IMPi-e-dichiaraz.-IMU-ENC-Novita-del-DM-24.4.24.pdf\">06-24 Dichiaraz.IMU-IMPi and dichiarazionez. IMU ENC &#8211; News of DM 24.4.24 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/07\/07-24-Diritto-penale-tributario-Novita-del-DLgs.-14.6.24-n.-87.pdf\">07-24 Criminal tax law &#8211; New in DLgs. 14.6.24 n. 87<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/09\/08-24-Credito-dimposta-per-investimenti-transazione-5.0-Riepilogo-della-disciplina-e-dei-chiarimenti.pdf\">08-24 Tax credit for investment transaction 5.0-Summary of regulations and clarifications<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/10\/09-24-Locazioni-brevi-e-turistiche-Differimento-del-termine-per-ladeg.alle-norme-sul-CIN-Obblighi-di-sicurezza.pdf\">09-24 Short and tourist leases-Term deadline for adeg.to CIN regulations-Security obligations<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/11\/10-24-Acc.ti-IRPEFIRESIRAPIMP.SOSTITUTIVEADD.LIIVIEIVAFEIVCA-e-Contributo-INPS-ex-L.-335.95.pdf\">10-24 Acc.ti IRPEF,IRES,IRAP,SUBSTITUTE TAX,ADD.LI,IVIE,IVAFE,IVCA and INPS contribution ex L. 335.95<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/11\/11-24-Regimi-della-Trasparenza-e-del-Consolidato-Acc.ti-IRPEF-IRES-e-IRAP.pdf\">11-24 Transparency and Consolidation regimes-IRPEF, IRES and IRAP.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/11\/12-24-Il-Regime-Fiscale-degli-omaggi-Imposte-sui-redditi-IRAP-e-IVA.pdf\">12-24 The Tax Regime of Gifts &#8211; Income Tax, IRAP and VAT<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/12\/13-24-Incremento-dei-limiti-dimensionali-per-la-redazione-del-bilancio-abbreviato-micro-e-consolidato-Novita-DLgs-6.9.24-n.125.pdf\">13-24 Increase in size limits for the preparation of condensed, micro and consolidated financial statements-Nov. DLgs 6.9.24 no.125<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/01\/01-25-Sanzioni-per-gli-intermediari-abilitati-in-caso-di-tardiva-od-omessa-trasmissione-dichiar.-Ravvedimento-operoso.pdf\">01-25 Penalties for qualified intermediaries in the event of late or non-transmission of declar.-Operate repayment<\/a><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/02\/02-25-Dichiarazione-IVA-relativa-al-2024-Termini-di-presentazione-e-novita-Versamento-del-saldo-IVA.pdf\">02-25 VAT return for 2024 &#8211; Deadlines for submission and news &#8211; Payment of VAT balance<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/02\/02-25-Dichiarazione-IVA-relativa-al-2024-Termini-di-presentazione-e-novita-Versamento-del-saldo-IVA-1.pdf\">02-25 VAT return for 2024 &#8211; Deadlines for submission and news &#8211; Payment of VAT balance<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/04\/03-25-Novita-in-materia-di-Antiriciclaggio.pdf\">03-25 Anti-Money Laundering News<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/04\/04-25-Dilazione-delle-somme-iscritte-a-ruolo-Novita-del-DLgs.29.7.24-n.110-e-del-DM-27.12.24.pdf\">04-25 Deferment of amounts entered on the docket-Novities of DLgs.29.7.24 no.110 and DM 27.12.24<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\t\t\t<\/div><div class=\"ult_exp_section_layer ult-adjust-bottom-margin  \" >\n\t\t<div id=\"uvc-exp-wrap-7109\" role=\"button\" tabindex=\"0\" aria-pressed=\"false\"  data-ultimate-target='#uvc-exp-wrap-7109'  data-responsive-json-new='{\"font-size\":\"desktop:20px;\",\"line-height\":\"desktop:20px;\"}'  class=\"ult_exp_section  ult-responsive \" style=\"color:#1e2b50;background-color:rgba(152,111,50,0.15); font-weight:normal;  text-align:center;\" data-textcolor=\"#1e2b50\"data-texthover=\"#1e2b50\"data-icncolor=\"#333333\"data-ihover=\"#333333\"data-height=\"0\"data-cntbg=\"rgba(152,111,50,0.15)\"data-cnthvrbg=\"rgba(255,255,255,0.01)\"data-headerbg=\"rgba(152,111,50,0.15)\"data-headerhover=\"rgba(255,255,255,0.01)\"data-title=\"Study Circulars\"data-newtitle=\"Study Circulars\"data-icon=\"\"data-newicon=\"\"data-activeicon=\"#333333\"data-effect=\"slideToggle\"data-override=\"0\"data-activetitle=\"#1e2b50\"data-activebg=\"rgba(255,255,255,0.01)\"data-img=\"\"data-newimg=\"\"><div  class=\"ult_exp_section-main \">\n\t\t\t\t\t<div class=\"ult_expheader\" >Study Circulars\n\t\t\t\t\t <\/div><\/div>\n\t\t\t\t<\/div><div class=\"ult_exp_content \" style=\"background-color:rgba(255,255,255,0.01);  \"><div class=\"ult_ecpsub_cont\" style=\" \" ><div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/01\/01-25-Legge-di-Bilancio-2025-L.-30.12.24-n.-207-Principali-novita.pdf\">01-25 Budget Law 2025 (L. 30.12.24 No. 207)-Main changes<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/01\/02-25-DL-27.12.24-n.-202-c.d.-Milleproroghe-Principali-novita.pdf\">02-25 DL 27.12.24 no. 202 (so-called Milleproroghe)-Main changes <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/01\/03-25-Regime-transfrontaliero-IVA-di-franchigia-Provvedimento-attuativo-dellAdE.pdf\">03 -25 Cross-border VAT exemption scheme-An implementing measure of the AdE<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/01\/04-25-L.-13.12.2024-N.-203-C.D.-COLLEGATO-LAVORO-Principali-novita.pdf\">04 -25 L. Dec. 13, 2024 No. 203 (C.D. COLLEGATE LABOUR) &#8211; Main changes<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/01\/05-25-Novita-in-materia-di-IRPEF-e-IRES-DLgs.-13.12.24-n.-192.pdf\">05 -25 News on IRPEF and IRES &#8211; DLgs. 13.12.24 n. 192<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/01\/06-25-Super-Deduzione-per-nuove-assunzioni-Proroga-e-chiarimenti-ufficiali.pdf\">06 -25 Super Deduction for new hires &#8211; Extension and official clarification<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/02\/07-25-Semplificazione-del-modello-770.pdf\">07 -25 Simplification of Form 770<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/02\/08-25-Spese-di-trasferta-e-rappresentanza-Nuovi-obblighi-di-tracciabilita.pdf\">08-25 Travel and representation expenses-New tracking requirements<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/02\/09-25-Certificazione-Unica-2025-Invio-allAdE-e-consegna-al-contribuente.pdf\">09-25 Single Certification 2025-Submission to AdE and delivery to taxpayer<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/02\/10-25-Regime-Forfetario-per-autonomi-Fruibilita-dellagevolazione-contributiva.pdf\">10-25 Flat-rate scheme for self-employed persons &#8211; Eligibility for contribution relief<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/02\/11-25-DL-27.12.24-N.-202-C.D.-MILLEPROROGHE-CONV.-L.-21.2.25-N.-15-Principali-novita.pdf\">11-25 DL 27.12.24 NO. 202 (SO-CALLED MILLEPROROGHE) CONV. L. 21.2.25 No. 15 &#8211; Main changes <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/03\/12-25-Detrazione-IRPEF-per-spese-frequenza-Universita-non-statali-Limiti-importo-2024-e-chiarimenti-dellAdE.pdf\">12-25 IRPEF deduction for non-state university attendance expenses-Limit amount 2024 and AdE clarifications<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/03\/13-25-Obbligo-assicurazione-rischi-catastrofali-per-impr.-residenti-stabili-organizz.di-impr.non-residenti-Regol.pdf\">13-25 Obligation to insure catastrophic risks for resident-established impr. of nonresident impr. organizer-Regol. <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/03\/14-25-Bilancio-2024-e-determinazione-IRES-e-IRAP-Richiesta-documentazione.pdf\">14-25 2024 budget and IRES and IRAP determination-Request for documentation.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/03\/15-25-Informativa-sulle-erogazioni-pubbliche-Modalita-e-termini-di-adempimento.pdf\">15-25 Disclosure of public disbursements-Manner and deadline for compliance<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/04\/16-25-Obbligo-di-PEC-per-gli-Amministratori-Nota-Ministero-Imprese-e-del-made-in-Italy-12.3.25-n.43836.pdf\">16-25 PEC Obligation for Administrators-Note Ministry of Enterprise and Made in Italy 12.3.25 no.43836<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/04\/17-25-Comunicaz.-allAdE-delle-operaz.in-contanti-relative-al-turismo-straniero-effett.-nel-2024-Modalita-e-termini.pdf\">17-25 Reporting to the AdE of cash transactions related to foreign tourism carried out in 2024-Methods and deadlines  <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/04\/18-25-Obbligo-di-assicuraz.rischi-catastrofali-imprese-residenti-e-stabili-organizz.di-imprese-non-residenti.pdf\">18-25 Obligation to insure catastrophic risks resident enterprises and permanent establishments of non-resident enterprises<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/04\/19-25-Richiesta-documentazione-per-i-modelli-redditi-2025.pdf\">19-25 Requesting documentation for 2025 income models.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/04\/20-25-Regime-transfrontaliero-IVA-di-franchigia-Comunicazione-trimestrale-Provvedim.attuativo.pdf\">20-25 Exempt cross-border VAT regime-Quarterly reporting-implementing provision<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\t\t\t<\/div><div class=\"ult_exp_section_layer ult-adjust-bottom-margin  \" >\n\t\t<div id=\"uvc-exp-wrap-1567\" role=\"button\" tabindex=\"0\" aria-pressed=\"false\"  data-ultimate-target='#uvc-exp-wrap-1567'  data-responsive-json-new='{\"font-size\":\"desktop:20px;\",\"line-height\":\"desktop:20px;\"}'  class=\"ult_exp_section  ult-responsive \" style=\"color:#1e2b50;background-color:rgba(152,111,50,0.15); font-weight:normal;  text-align:center;\" data-textcolor=\"#1e2b50\"data-texthover=\"#1e2b50\"data-icncolor=\"#333333\"data-ihover=\"#333333\"data-height=\"0\"data-cntbg=\"rgba(152,111,50,0.15)\"data-cnthvrbg=\"rgba(255,255,255,0.01)\"data-headerbg=\"rgba(152,111,50,0.15)\"data-headerhover=\"rgba(255,255,255,0.01)\"data-title=\"2024 Archive\"data-newtitle=\"2024 Archive\"data-icon=\"\"data-newicon=\"\"data-activeicon=\"#333333\"data-effect=\"slideToggle\"data-override=\"0\"data-activetitle=\"#1e2b50\"data-activebg=\"rgba(255,255,255,0.01)\"data-img=\"\"data-newimg=\"\"><div  class=\"ult_exp_section-main \">\n\t\t\t\t\t<div class=\"ult_expheader\" >2024 Archive\n\t\t\t\t\t <\/div><\/div>\n\t\t\t\t<\/div><div class=\"ult_exp_content \" style=\"background-color:rgba(255,255,255,0.01);  \"><div class=\"ult_ecpsub_cont\" style=\" \" ><div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/01-24-Legge-di-bilancio-2024.1.30-12.2023-n.213-principali-novita-1.pdf\">01-24 &#8211; Budget Law 2024.1.30 12.2023 no.213 main changes<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/02-24-dl-29.12.202-n.212-c.d.dl-superbonus-principali-novita.pdf\">02-24 &#8211; dl 29.12.202 n.212 c.d.dl superbonus main changes<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/03-24-Novita-in-materia-di-irpef-e-ires-dlgs-30.12.2023-n.216.pdf\">03-24 &#8211; News on irpef and ires dlgs 30.12.2023 n.216<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/04-24-Super-deduzione-per-nuove-assunzioni-nel-2024-novita-del-dlgs.pdf\">04-24 &#8211; Super deduction for new hires in 2024 new dlgs.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/05-24-Adempimenti-tributari-novita-del-dlgs-8.1.2024-n.1.pdf\">05-24 &#8211; Tax compliance novelties of dlgs 8.1.2024 no.1<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/06-24-Regime-forfetario-per-autonomi-fruibilita-dellagevolazione-contributiva.pdf\">06-24 &#8211; Flat-rate scheme for self-employed persons eligibility for contribution relief<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/07-24-Certificazione-Unica-2024-Invio-allAgenzia-delle-Entrate-e-consegna-al-contribuente.pdf\">07-24 &#8211; Single Certification 2024 Sending to the Internal Revenue Service and delivery to the taxpayer.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/08-24-Spese-sanitarie-e-veterinarie-Ridefinizione-delle-scadenze-di-invio-dati-al-STS-Utilizzo-dei-dati-da-par-1.pdf\">08-24 &#8211; Health and veterinary expenses &#8211; Redefinition of deadlines for sending data to STS &#8211; Use of data by AdE<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/09-24-Imp.-di-autotrasporto-di-merci-per-conto-terzi-contrib.per-il-rinnovo-del-parco-veicolare-Present.-delle-domande.pdf\">09-24 &#8211; Imp. of road haulage for hire or reward contrib.for renewal of vehicle fleet-Present. questions <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/02\/10-24-Detrazione-irpef-per-le-spese-di-frequenza-delle-universita-non-Statali.pdf\">10-24 &#8211; IRPEF deduction for the cost of attending non-state universities<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/03\/11-24-DL-30.12.2023-n.215-C.D.-Milleproroghe-Conv.L-23.2.2024-n.18-Principali-Novita.pdf\">11-24 &#8211; DL 30.12.2023 no.215 C.D. Milleproroghe Conv.L 23.2.2024 n.18 Main News <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/03\/12-24-Credito-dimposta-per-investimenti-transizione-5.0-novita-del-DL-2.3.24-n.19-c.d.-DL-PNRR.pdf\">12-24 &#8211; Tax credit for investment transition 5.0 news of DL 2.3.24 n.19 (so-called DL PNRR)<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/03\/13-24-BILANCIO-2023-E-DETERMINAZIONE-DELLIRES-E-DELLIRAP-Richiesta-documentazione.pdf\">13-24 &#8211; BUDGET 2023 AND DETERMINATION OF IRES AND IRAP-Required documentation<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/03\/14-24-Informativa-sulle-erogazioni-pubbliche-Modalita-e-termini-di-adempimento.pdf\">14-24 &#8211; Disclosure of public disbursements &#8211; Modalities and deadlines for compliance<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/04\/15-24-Applicazione-della-ritenuta-dacconto-sulle-provvigioni-percepite-dagli-assicuratori-Adempimenti-connessi.pdf\">15-24 &#8211; Application of withholding tax on commissions received by insurers-Related requirements<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/04\/16-24-Comunicazione-allagenzia-delle-entrate-delle-operazioni-in-contanti.pdf\">16-24 &#8211; Reporting cash transactions to the tax agency<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/04\/17-24-Il-concordato-preventivo-biennale-dlgs-12.2.2024-n.13-analisi-della-disciplina.pdf\">17-24 &#8211; The two-year arrangement dlgs 12.2.2024 no.13 analysis of the discipline<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/04\/18-24-DL-29.3.24-n.39-c.d.dl_.agevolazioni-fiscali-principali-novita.pdf\">18-24 &#8211; DL 29.3.24 no.39 c.d.dl.tax breaks main new features<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/04\/19-24-Richiesta-documentazione-per-i-modelli-redditi-2024.pdf\">19-24 &#8211; Requesting documentation for 2024 income models.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/04\/20-24-Crediti-dimposta-per-investimenti-4.0-e-per-ricerca-e-sviluppo-Nuovi-obblighi-di-comunicazione.pdf\">20-24 &#8211; Tax credits for 4.0 investments and research and development-New reporting requirements<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/04\/21-24-Agevolazioni-per-imprenditoria-giovanile-sett.agricolo-nov.L-15.03.24-N.36.pdf\">21-24 &#8211; Facilitations for youth entrepreneurship agricultural sect.nov.L 15.03.24 No.36<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/04\/22-24-Crediti-dimposta-per-investimenti-4.0-e-per-ricerca-e-sviluppo-1.pdf\">22-24 &#8211; Tax credits for investment 4.0 and research and development (1)<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/05\/23-24-Crediti-dimposta-per-investimenti-transizione-5.0-Novita-del-DL-2.3.24-n.-19.pdf\">23-24 &#8211; Tax credits for investment transition 5.0-New in DL 2.3.24 no. 19<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/05\/24-24-DL-2.3.24-n.19-c.d.-Decreto-PNR-CONV.L.-29.4.24-n.56.pdf\">24-24 &#8211; DL 2.3.24 n.19 (so-called PNR Decree) CONV.L. 29.4.24 n.56 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/05\/25-24-Diritto-camerale-annuale-approvazione-delle-maggiorazioni-termini-di-versamento.pdf\">25-24 &#8211; Annual chamber fee approval of surcharges &#8211; payment deadlines<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/05\/26-24-Indici-sintetici-di-affidabilita-fiscale-ISA-applicabilita-in-relazione-al-modello-REDDITI-2024.pdf\">26-24 &#8211; Synthetic indices of tax reliability ISA applicability in relation to the REDDITI 2024 model<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/05\/27-24-Crediti-dimposta-per-investimenti-4.0-e-per-ricerca-e-sviluppo-Nuovi-obblighi-invio-mod.tramite-portaleGSE.pdf\">27-24 -Tax credits for investment 4.0 and for research and development-New obligations-send mod.viaGSE portal<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/05\/28-24-DL-07.05.2024-n.-60-c.d.-DL-Coesione-Principali-novita.pdf\">28-24 -DL 07.05.2024 no. 60 (so-called DL Cohesion) &#8211; Main changes <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/05\/29-24-IMU-Versamento-della-prima-rata-entro-il-17.06.24.pdf\">29-24 -IMU &#8211; Payment of the first installment by 17.06.24<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/05\/30-24-DL-15.05.24-n.-63-c.d.-DL-Agricoltura-Principali-novita.pdf\">30-24 -DL 15.05.24 no. 63 (so-called DL Agriculture)-Main changes <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/06\/31-24-Lavoro-Sportivo-la-disciplina-post-riforma-dello-sport-aggiornato-con-il-DL-31.05.24-n.-71.pdf\">31-24 -Sports Labor-the post-reform discipline of sports updated with DL 31.05.24 no. 71<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/06\/32-24-DL-29.03.24-n.39-c.d.-DL-Agevolazioni-fiscali-conv.-L.-23.5.24-n.-67-Novita-in-materia-di-interv.-edilizi.pdf\">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.  <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/06\/33-24-DL-29.03.24-n.39-c.d.-DL-Agev.-fiscali-Altre-principali-novita-apportate-in-sede-di-conversione-L.-23.05.24-n.67.pdf\">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<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/06\/34-24-Credito-dimposta-per-investimenti-nella-ZES-unica-Mezzogiorno-disciplina-e-present.-della-comunicazione.pdf\">34-24 -Tax credit for investment in the Single SEZ Mezzogiorno-discipline and present. communication <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/06\/35-24-Dichiarazioni-IMU-IMPi-e-IMU-ENC-per-lanno-2023-Termine-1.7.24.pdf.pdf\">35-24 -IMPi and IMU-ENC declarations for the year 2023 &#8211; Deadline 1.7.24.pdf<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/06\/36-24-Contribuenti-che-svolgono-attivita-per-le-quali-sono-stati-approvati-gli-ISI-Proroga-dei-versamenti.pdf\">36-24 -Contributors carrying out activities for which ISIs have been approved &#8211; Extension of payments<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/06\/37-24-Regolarizz.magazzino-ex.L.213.2023-disp.attuative-e-ist.cod_.tributo-per-vers.imposte-dovute.pdf\">37-24 -Regularization of warehouse ex.L.213.2023 implementing provisions and inst.tax code for payment of taxes due<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/07\/38-24-Super-deduzione-per-nuove-assunzioni-nel-2024-Disposizioni-attuative-DM-25.06.24.pdf\">38-24 &#8211; Super deduction for new hires in 2024 &#8211; Implementation provisions (DM 25.06.24)<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/07\/39-24-Ulteriori-vincoli-alla-facolta-di-compensazione-di-debiti-e-crediti-nel-mod.F24-Chiarimenti-dellAdE.pdf\">39-24-Further constraints on the ability to offset debits and credits in Form F24-Clarifications of the AdE<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/07\/40-24-DL-07.05.24-n.60-c.d.-DL-Coesione-Principali-novita-apportate-in-sede-di-conv.-nella-L.-4.7.24-n.95.pdf\">40-24 &#8211; DL 07.05.24 no.60 (so-called DL Cohesion)-Main changes made at conv. In L. 4.7.24 no.95 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/07\/41-24-DL-15.5.24-n.63-c.d.-DL-Agricoltura-conv.-L.12.7.24-n.101-Principali-novita.pdf\">41-24 &#8211; DL 15.5.24 n.63 (so-called DL Agriculture) conv. L.12.7.24 no.101 &#8211; Main changes <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/09\/42-24-Il-Concordato-Preventivo-Biennale-Analisi-della-disciplina-aggiornata-con-DLgs.-05.8.24-n.-108.pdf\">42-24 &#8211; The Biennial Preventive Concordat-Analysis of the updated discipline with DLgs. 05.8.24 n. 108<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/09\/43-24-Disposizioni-Integrative-e-correttive-dei-decreti-attuativi-della-riforma-fiscale-Novita-del-DLgs.5.8.24-n.108.pdf\">43-24 &#8211; Supplementary and corrective provisions of the implementing decrees of the tax reform-News of Legislative Decree.5.8.24 No.108<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/09\/44-24-Riforma-delle-sanzioni-Tributarie-Novita-del-DLgs.-14.6.2024-n.-87.pdf\">44-24 &#8211; Reform of Tax Penalties &#8211; News of the DLgs. 14.6.2024 n. 87<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/09\/45-24-Credito-dImposta-per-investimenti-transizione-5.0-Disposizioni-attuative-e-chiarimenti.pdf\">45-24 &#8211; Tax Credit for Investment Transition 5.0 &#8211; Implementation Provisions and Clarifications<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/09\/46-24-Enti-del-Terzo-Settore-Novita-della-L.-4.7.24-n.-104.pdf\">46-24 &#8211; Third Sector Entities &#8211; Novelties of Law 4.7.24 no. 104<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/09\/47-24-DL-9.8.2024-N.-113-C.D.-DL-OMNIBUS-Principali-novita.pdf\">47-24 &#8211; DL 9.8.2024 N. 113 (C.D. DL OMNIBUS) &#8211; Main changes<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/09\/48-24-Locazioni-brevi-e-Turistiche-Operativita-delle-norme-in-materia-di-CIN-e-di-sicurezza-degli-impianti.pdf\">48-24 &#8211; Short and Tourist Leases &#8211; Operationalization of CIN and facility safety regulations.<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/10\/49-24-Contributo-per-interventi-agevolati-con-il-superbonus-al-70-dispos.-attuative-e-present.-delle-istanze-1.pdf\">49-24 &#8211; Contribution for subsidized interventions with 70% superbonus &#8211; dispos. Implementation and submission of applications <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/10\/50-24-Concordato-preventivo-Biennale-chiarimenti-dellAdE.pdf\">50-24 &#8211; Biennial Preventive Arrangement &#8211; clarifications from AdE<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/10\/51-24-Patente-a-punti-per-i-cantieri-temporanei-o-mobili-Disp.-attuative-e-chiarimenti.pdf\">51-24 &#8211; Points license for temporary or mobile construction sites &#8211; Disp. implementation and clarification <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/10\/52-24-Concordato-Preventico-Biennale-Novita-del-DL-9.8.24-n.113-conv.L.7.10.24-n.143-Ulteriori-chiarimenti.pdf\">52-24 &#8211; Biennial Preventive Concordat-Nov. of DL 9.8.24 n.113 conv.L.7.10.24 n.143 Further clarification <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/10\/53-24-DL-9.8.2024-N.113-C.D.-DL-OMNIBUS-Princip.-novita-apportate-in-sede-di-conversione-L.-7.10.24-n.-143.pdf\">53-24 &#8211; DL 9.8.2024 No.113 (C.D. DL OMNIBUS) Princip. Changes made in conversion L. 7.10.24 no. 143<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/10\/54-24-Concordato-Preventivo-Biennale-Novita-DL-19.10.24-n.-155-Ulteriori-chiarimenti.pdf\">54-24 &#8211; Biennial Preventive Arrangement-New DL 19.10.24 no. 155-Further clarification <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/11\/55-24-Locazioni-brevi-e-turistiche-Differimento-del-termine-per-ladeg.-alle-norme-sul-CIN-Obblighi-di-sicurezza.pdf\">55-24 &#8211; Short and tourist leases-Setting the deadline for adeg. to the regulations on CIN-Security Obligations. <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/11\/56-24-Crediti-dimposta-per-investimenti-nella-Zes-unica-mezzogiorno-Disciplina-e-present.comun_.integrativa.pdf\">56-24 &#8211; Tax credits for investment in the Single ZES noon-Discipline and supplementary commun.presentation<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/11\/57-24-Concordato-Preventivo-Biennale-Esercizio-dellopzione-per-il-regime-del-ravvedimento.pdf\">57-24 &#8211; Bi-annual Preventive Arrangement-Exercise of the option for the reprieve regime<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/11\/58-24-Indennita-una-tantum-di-E100-per-lavorat.-dipendenti-c.d.bonus-Natale-Disciplina-e-modalita-di-fruizione-1.pdf\">58-24 &#8211; One-time allowance of \u20ac100 per lavorat. employees-(so-called Christmas bonus)-Discipline and procedures for use <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/11\/59-24-Credito-dimposta-per-investimenti-nella-Zes-unica-mezzogiorno-sett.-agricolo-e-pesca-Disciplina-e-present.comun_.pdf\">59-24 &#8211; Tax credit for investment in the Single ZES noon Sept. Agriculture and fisheries-Discipline and present.comm. <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/11\/60-24-DL-16.9.2024-N.131-C.D.-SALVA-INFRAZIONE-EU-CONV.L.-14.11.24-N.-166-Principali-novita.pdf\">60-24 &#8211; DL 16.9.2024 N.131 (SO CALLED SAVE EU INFRINGEMENT) CONV.L. 14.11.24 No. 166 &#8211; Highlights <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/11\/61-24-Il-regime-fiscale-degli-omaggi-Imposte-sui-redditi-IRAP-e-IVA.pdf\">61-24 &#8211; The tax regime of gifts &#8211; Income tax, IRAP and VAT<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/11\/62-24-Proroga-del-termine-di-versamento-del-2-acconto-IRPEF-e-relative-imp.sostitutive-Ambito-applicativo.pdf\">62-24 &#8211; Extension of the deadline for payment of the 2nd advance payment of IRPEF and related imp.sostitutive-Application Scope<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/12\/63-24-Imp.-sulle-success.-e-donazioni-imp.di-registro-di-bollo-e-altri-tributi-indir.diversi-dallIVA-Princ.novita.pdf\">63-24 &#8211; Imp. on successions. and donations, registration tax, stamp duty and other taxes indir.other than VAT-Princ.novit\u00e0 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/12\/64-24-Concordato-preventivo-biennale-e-regime-ravvedimento-Novita-DL-19.10.24-N.-155-convertito.pdf\">64-24 &#8211; Two-year Preventive Arrangement and Repentance Scheme-New DL 19.10.24 No. 155 converted<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/12\/65-24-Imprese-di-autotrasporto-di-merci-conto-terzi-Contrib.rinnovo-parco-veicolare-Present.domande.pdf\">65-24 &#8211; Road haulage companies for hire or reward-Contrib.renewal of vehicle fleet-Present.applications<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2024\/12\/66-24-Tasso-di-interesse-legale-riduzione-al-2-dal-2025-Effetti-ai-fini-fiscali-e-contributivi.pdf\">66-24-Legal interest rate-reduction to 2% from 2025-Effects for tax and contribution purposes<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2025\/01\/67-24-Territorialita-IVA-degli-eventi-in-streaming-Reg.transfrontaliero-IVA-di-franchigia-Novita-DLgs.-13.11.24-n.-180.pdf\">67-24 &#8211; VAT territoriality of streaming events-Reg.cross-border exemption VAT-New DLgs. 13.11.24 n. 180<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\t\t\t<\/div><div class=\"ult_exp_section_layer ult-adjust-bottom-margin  \" >\n\t\t<div id=\"uvc-exp-wrap-5659\" role=\"button\" tabindex=\"0\" aria-pressed=\"false\"  data-ultimate-target='#uvc-exp-wrap-5659'  data-responsive-json-new='{\"font-size\":\"desktop:20px;\",\"line-height\":\"desktop:20px;\"}'  class=\"ult_exp_section  ult-responsive \" style=\"color:#1e2b50;background-color:rgba(152,111,50,0.15); font-weight:normal;  text-align:center;\" data-textcolor=\"#1e2b50\"data-texthover=\"#1e2b50\"data-icncolor=\"#333333\"data-ihover=\"#333333\"data-height=\"0\"data-cntbg=\"rgba(152,111,50,0.15)\"data-cnthvrbg=\"rgba(255,255,255,0.01)\"data-headerbg=\"rgba(152,111,50,0.15)\"data-headerhover=\"rgba(255,255,255,0.01)\"data-title=\"Archives 2023\"data-newtitle=\"Archives 2023\"data-icon=\"\"data-newicon=\"\"data-activeicon=\"#333333\"data-effect=\"slideToggle\"data-override=\"0\"data-activetitle=\"#1e2b50\"data-activebg=\"rgba(255,255,255,0.01)\"data-img=\"\"data-newimg=\"\"><div  class=\"ult_exp_section-main \">\n\t\t\t\t\t<div class=\"ult_expheader\" >Archives 2023\n\t\t\t\t\t <\/div><\/div>\n\t\t\t\t<\/div><div class=\"ult_exp_content \" style=\"background-color:rgba(255,255,255,0.01);  \"><div class=\"ult_ecpsub_cont\" style=\" \" ><div class=\"standard-arrow list-divider bullet-top\"><ul style=\"text-align: left;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: left;\">\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/01-23-DL-29.12.2022-n.-198-cd-Milleproroghe-Principali-novita.pdf\">01-23 &#8211; DL 29.12.2022 no. 198 cd Milleproroghe &#8211; Main changes <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/02-23-DL18.11.2022-n-176-cd-Decreto-Aiuti-Quater-Principali-Novita.pdf\">02-23 &#8211; DL18.11.2022 n 176 cd Aid Decree Quater &#8211; Main Novelties<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/03-23-Rottamazione-dei-ruoli-Novita-della-legge-di-bilancio-2023-Presentazione-della-domanda.pdf\">03-23 &#8211; Scrapping of roles &#8211; New in the Budget Law 2023 &#8211; Submission of application<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/04-23-Precompilazione-delle-dichiarazioni-dei-redditi-comunicazione-Comunicazioni-spese-sanitarie-e-veterinarie-sostenute-nel-2023.pdf\">04-23 &#8211; Pre-filing of tax returns communication &#8211; Reporting health and veterinary expenses incurred in 2023<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/05-23-Certificazione-Unica-2023-Invio-all-agenzia-delle-entrate-e-consegna-al-contribuente.pdf\">05-23 &#8211; Single Certification 2023 &#8211; Sending to the tax agency and delivery to the taxpayer<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/06-23-Regime-forfetario-per-autonomi-fruibilita-dell-agevolazione-contributiva.pdf\">06-23 &#8211; Flat-rate scheme for the self-employed use of &#8216;tax relief<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/02\/07-23-Soppressione-delle-opzioni-per-la-cessione-della-detrazione-o-per-lo-sconto-sul-corrispettivo.pdf\">07-23 &#8211; Deletion of options for assignment of deduction or rebate on consideration<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/03\/08-23-Detrazione-IRPEF-delle-spese-di-frequenza-delle-Universita-non-statali-2.pdf\">08-23 &#8211; IRPEF deduction of the cost of attending non-state universities<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/03\/09-23-Definizione-delle-irregolarita-formali-art.-1-co.-166-ss.-della-L.-197-2022-2.pdf\">09-23 &#8211; Definition of formal irregularities (Art. 1 co. 166 ff. of L. 197-2022)<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/03\/10-23-DL-29.12.2022-n.-198-cd-Milleproroghe-Principali-novita-apportate-in-sede-di-conversione-nella-L-24.02.2023-n.14-5.pdf\">10-23 &#8211; DL 29.12.2022 no. 198 cd Milleproroghe &#8211; Main changes made upon conversion in L 24.02.2023 n.14 <\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/03\/11-23-Bilancio-2022-e-determinazione-dellIres-e-dell-Irap-richiesta-3.pdf\">11-23 &#8211; Budget 2022 and determination of Ires and Irap required<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/03\/12-23-Ravvedimento-operoso-speciale-art.1-co.174-ss.-della-L.197-2022.pdf\">12-23 &#8211; Special penalty repayment (Art.1 co.174 ff. of L.197-2022)<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/04\/13-23-Informativa-sulle-erogazioni-pubbliche-Modalita-e-termini-di-adempimento.pdf\">13-23 &#8211; Disclosure of public disbursements &#8211; Modalities and deadlines for compliance<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/04\/14-23-Comunicazione-allAgenzia-delle-Entrate-delle-operazioni-in-contanti-relative-al-turismo-straniero-effettuate-nel-2022.pdf\">14-23 &#8211; Reporting cash transactions related to foreign tourism made in 2022 to the Internal Revenue Service<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/04\/15-23-Definizione-delle-pendente-tributarie-ex-L.-197-2022.pdf\">15-23 &#8211; Definition of tax pendente lite ex L. 197-2022<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/04\/16-23-Decreto-Bollette-DL-30.03.2023-n.-34.pdf\">16-23 &#8211; Bills Decree (DL 30.03.2023 no. 34)<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/04\/17-23-Aumento-degli-ammortamenti-dei-frabbricati-strumentali-per-le-imprese-del-commercio.pdf\">17-23 &#8211; Increased depreciation of capital equipment for trade enterprises<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/05\/18-23-Detrazioni-dimposta-per-interventi-edilizi.pdf\">18-23 &#8211; Tax deductions for building interventions<\/a><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/05\/19-23-Diritto-Camerale-Annuale.pdf\">19-23 &#8211; Annual Cameral Fee<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/05\/19-23-Diritto-Camerale-Annuale.pdf\">19-23 &#8211; Annual Chamber Fee<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/05\/20-23-Indici-Sintetici-di-Affidabilita-Fiscale-ISA.pdf\">20-23 &#8211; Synthetic Indices of Tax Reliability (ISAs).<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/05\/21-23-Crediti-dimposta-per-interventi-edilizi-ripartiti-in-10-anni-Compensaizone-nel-modello-F24.pdf\">21-23 &#8211; Tax credits for construction work spread over 10 years &#8211; Offset in F24 form<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/05\/22-23-DL-04.05.2023-n.-48-c.d.-Lavoro.pdf\">22-23 &#8211; DL 04.05.2023 no. 48 (c.d. Labor) <\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/05\/23-23-DL-10.05.2023-n.-51-Proroghe-di-termini-in-ambito-fiscale.pdf\">23-23 &#8211; DL 10.05.2023 no. 51 Extensions of deadlines in the fiscal sphere. <\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/05\/24-23-IMU-versamento-della-prima-rata-entro-il-16.06.2023.pdf\">24-23 &#8211; IMU payment of the first installment by 16.06.2023<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/05\/25-23-Dichiarazioni-IMU-e-IMU-ENC-per-gli-anni-2021-e-2022-Termine-del-30.6.2023.pdf\">25-23 &#8211; IMU and IMU ENC declarations for the years 2021 and 2022 &#8211; Deadline of 30.6.2023<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/06\/26-23-DL-30.3.2023-n.-34-Principali-novita-apportate-in-sede-di-conversione-nella-L.-26.5.2023-n.-56.pdf\">26-23 &#8211; DL 30.3.2023 no. 34-Main changes made upon conversion in L. 26.5.2023 no. 56<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/06\/27-23-DL-1.6.2023-N.-61-C.D.-ALLUVIONI-Principali-novita.pdf\">27-23 &#8211; DL 1.6.2023 No. 61 (C.D. &#8220;ALLUVIONI&#8221;) Main changes<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/06\/28-23-Proroga-versamenti-per-i-contribuenti-che-svolgono-attivita-per-le-quali-sono-stati-approvati-gli-ISA.pdf\">28-23 &#8211; Extension of payments for taxpayers performing activities for which ISAs have been approved<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/06\/29-23-Imprese-di-autotrasporto-di-merci-per-conto-terzi-contributi-per-il-rinnovo-del-parco-veicolare.pdf\">29-23 &#8211; Road haulage companies for hire or reward &#8211; grants for vehicle fleet renewal<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/07\/30-23-La-riforma-dello-sport-Le-novita-operative-dall1.7.2023.pdf\">30-23 &#8211; The reform of sports &#8211; The operational changes from 1.7.2023<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/07\/31-23-DL-10.5.2023-N.51-Proroghe-di-termini-Princ.novita-apportate-in-sede-di-conversione-nella-L.-3.7.2023-n.87.pdf\">31-23 &#8211; DL 10.5.2023 NO.51 Extensions of deadlines -Princ.changes made upon conversion in L. 3.7.2023 no.87 <\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/07\/32-23-DL-4.5.2023-N.-48-C.D.-LAVORO-Principali-novita-apportate-in-sede-di-conversione-nella-L.-3.7.2023-n.-85.pdf\">32-23 &#8211; DL 4.5.2023 No. 48 (C.D. &#8220;LABOR&#8221;) Main changes made upon conversion in L. 3.7.2023 no. 85<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/07\/33-23-Errori-nelle-comunicazioni-di-opzione-per-interventi-edilizi-possibili-correzioni.pdf\">33-23 &#8211; Errors in option notices for &#8220;building&#8221; interventions &#8211; possible corrections<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/10\/34-23-DL-1.6.2023-N.61-C.D.-ALLUVIONI-principali-novita-apportate-in-sede-di-conversione-nella-L.-31.7.2023-n.100.pdf\">34-23 &#8211; DL 1.6.2023 N.61 (C.D. ALLUVIONI) main changes made upon conversion in L. 31.7.2023 n.100<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/10\/35-23-DL-10.8.2023-N.-104-C.D.-OMNIBUS.pdf\">35-23 &#8211; DL 10.8.2023 NO. 104 (SO-CALLED &#8220;OMNIBUS&#8221;)<\/a><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/09\/36-23-LA-RIFORMA-DELLO-SPORT-Le-novita-operative-dall1.7.2023-aggiornate-con-il-DLgs.-correttivo-29.8.2023-n.-120.pdf\">36-23 &#8211; THE SPORTS REFORM &#8211; The operational changes from 1.7.2023 updated with the Legislative Decree. corrective 29.8.2023 no. 120<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/10\/36-23-LA-RIFORMA-DELLO-SPORT-Le-novita-operative-dall1.7.2023-aggiornate-con-il-DLgs.-correttivo-29.8.2023-n.-120.pdf\">36-23 &#8211; THE SPORTS REFORM &#8211; The operational changes from 1.7.2023 updated with the Legislative Decree. corrective 29.8.2023 no. 120<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/10\/37-23-DL-29.9.2023-N.-132-Proroghe-di-termini.pdf\">37-23 &#8211; DL 29.9.2023 No. 132 Extensions of terms.<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/10\/38-23-DL-29.9.2023-N.-131-C.D.-DECRETO-ENERGIA-Principali-novita.pdf\">38-23 &#8211; DL 29.9.2023 No. 131 (C.D. DECREE &#8220;ENERGY&#8221;) Main changes<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/10\/39-23-RICHIESTA-DEL-CONTRIBUTO-PER-SUPERBONUS-AL-90-Annullamento-delle-comunicazioni-relative-ai-crediti-dimposta.pdf\">39-23 &#8211; CLAIM OF CONTRIBUTION FOR 90% SUPERBONUS-Annullification of communications regarding tax credits.<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/10\/40-23-DL-10.8.2023-N.-104-C.D.-OMNIBUS-Principali-novita-apportate-in-sede-di-conversione-nella-L.-9.10.2023-n.-136.pdf\">40-23 &#8211; DL 10.8.2023 No. 104 (C.D. &#8220;OMNIBUS&#8221;) Main changes made upon conversion in L. 9.10.2023 no. 136<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/10\/41-23-DL-18.10.2023-N.-145-C.D.-COLLEGATO-AL-DDL.-DI-BILANCIO-2024-Principali-novita.pdf\">41-23 &#8211; DL 18.10.2023 No. 145 (C.D. &#8220;LINKED&#8221; TO THE BUDGET DECREE 2024) Main changes<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/10\/42-23-COMUNICAZIONE-DELLA-TITOLARITA-EFFETTIVA-AL-REGISTRO-DELLE-IMPRESE-Modalita-e-termini.pdf\">42-23 &#8211; COMMUNICATION OF ACTUAL TITLE TO THE REGISTER OF BUSINESSES Modalities and deadlines.<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/11\/43-23-PROROGA-DEL-TERMINE-DI-VERSAMENTO-DEL-SECONDO-ACCONTO-IRPEF-E-RELATIVE-IMPOSTE-SOSTITUTIVE-Ambito-applicativo.pdf\">43-23 &#8211; POSTPONEMENT OF THE DEADLINE FOR PAYMENT OF THE SECOND IRPEF DEPOSIT AND RELATED SUBSTITUTE TAXES Scope of application<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/11\/44-23-COMUNICAZIONE-ALLAGENZIA-DELLE-ENTRATE-DI-INUTILIZZABILITA-DEL-CREDITO-DIMPOSTA-DERIVANTE-DA-INTERVENTI-EDILIZI.pdf\">44-23 &#8211; COMMUNICATION TO THE REVENUE AGENCY OF UNUSABILITY OF TAX CREDIT ARISING FROM &#8220;CONSTRUCTION&#8221; INTERVENTIONS<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/11\/45-23-DL-29.9.2023-N.-132-Proroghe-di-termini-Principali-novita-apportate-in-sede-di-conversione-nella-L.-27.11.2023-n.-170.pdf\">45-23 &#8211; DL 29.9.2023 No. 132 Extensions of terms &#8211; Main changes made upon conversion in L. 27.11.2023 no. 170<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/12\/46-23-Istituzione-e-gestione-dei-canali-di-segnalazione-interna-in-materia-di-whistleblowing.pdf\">46-23 &#8211; Establishment and management of internal whistleblowing channels<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/12\/47-23-Il-regime-fiscale-degli-omaggi-imposte-sui-redditi-irap-e-iva.pdf\">47-23 &#8211; The tax regime of gifts income tax irap and vat<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/12\/48-23-TASSO-DI-INTERESSE-LEGALE-Riduzione-al-25-dal-2024-Effetti-ai-fini-fiscali-e-contributivi.pdf\">48-23 &#8211; LEGAL INTEREST RATE Reduction to 2.5% from 2024 &#8211; Effects for tax and contribution purposes.<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/12\/49-23-DL-18.10.2023-N.-145-C.D.-COLLEGATO-AL-DDL.-DI-BILANCIO-2024-O-DECRETO-ANTICIPI-Principali-novita-apportate-in-sede-di-conversione-nella-L.-15.12.2023-n.pdf\">49-23 &#8211; DL 18.10.2023 No. 145 (C.D. &#8220;LINKED&#8221; TO BUDGET DECREE 2024 OR DECREE &#8220;ANTICIPATION&#8221;) Main changes made upon conversion in L. 15.12.2023 no.<\/a><\/li>\n<li><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2023\/12\/50-23-LOCAZIONI-BREVI-E-TURISTICHE-Novita-del-DL-18.10.2023-n.-145-c.d.-decreto-Anticipi-conv.-L.-15.12.2023-n.-191-Codice-Identificativo-Nazionale-1.pdf\">50-23 &#8211; SHORT AND TOURIST LEASES New in DL 18.10.2023 no. 145 (so-called &#8220;Advances&#8221; decree) conv. L. 15.12.2023 n. 191 &#8211; National Identification Code  <\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\t\t\t<\/div><div class=\"ult_exp_section_layer ult-adjust-bottom-margin  \" >\n\t\t<div id=\"uvc-exp-wrap-9411\" role=\"button\" tabindex=\"0\" aria-pressed=\"false\"  data-ultimate-target='#uvc-exp-wrap-9411'  data-responsive-json-new='{\"font-size\":\"desktop:20px;\",\"line-height\":\"desktop:20px;\"}'  class=\"ult_exp_section  ult-responsive \" style=\"color:#1e2b50;background-color:rgba(152,111,50,0.15); font-weight:normal;  text-align:center;\" data-textcolor=\"#1e2b50\"data-texthover=\"#1e2b50\"data-icncolor=\"#333333\"data-ihover=\"#333333\"data-height=\"0\"data-cntbg=\"rgba(152,111,50,0.15)\"data-cnthvrbg=\"rgba(255,255,255,0.01)\"data-headerbg=\"rgba(152,111,50,0.15)\"data-headerhover=\"rgba(255,255,255,0.01)\"data-title=\"Archives through 2022\"data-newtitle=\"Archives through 2022\"data-icon=\"\"data-newicon=\"\"data-activeicon=\"#333333\"data-effect=\"slideToggle\"data-override=\"0\"data-activetitle=\"#1e2b50\"data-activebg=\"rgba(255,255,255,0.01)\"data-img=\"\"data-newimg=\"\"><div  class=\"ult_exp_section-main \">\n\t\t\t\t\t<div class=\"ult_expheader\" >Archives through 2022\n\t\t\t\t\t <\/div><\/div>\n\t\t\t\t<\/div><div class=\"ult_exp_content \" style=\"background-color:rgba(255,255,255,0.01);  \"><div class=\"ult_ecpsub_cont\" style=\" \" ><div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/01\/Circolare-n.-01-Legge-di-Bilancio-2022.pdf\">Circular no. 01 Budget Law 2022 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/01\/Circolare-n.-02-Obbligo-Green-Pass-lavoratori-settore-privato.pdf\">Circular no. 02 Green Pass obligation private sector workers <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/02\/Circolare-n.-03-Emergenza-epidemiologica-da-Coronavirus-DL-27.1.2022-n.-4-c.d.-decreto-Sostegni-ter-Principali-novita.pdf\">Circular no. 03 Epidemiological emergency from Coronavirus &#8211; DL 27.1.2022 No. 4 (so-called &#8220;Supports-ter&#8221; decree) &#8211; Main changes <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/02\/Circolare-n.-04-Proroga-comunicazione-delle-opzioni-per-lo-sconto-sul-corrispettivo-o-la-cessione-del-bonus-edilizio.pdf\">Circular no. 04 Extension of communication of options for consideration rebate or transfer of &#8216;building&#8217; bonus <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/02\/Circolare-n.-05-Regime-forfetario-per-autonomi-Fruibilita-dellagevolazione-contributiva.pdf\">Circular no. 05 Flat-rate scheme for self-employed persons &#8211; Eligibility for contribution relief <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/02\/Circolare-n.-06-Certificazione-Unica-2022-Invio-allAgenzia-delle-Entrate-e-consegna-al-contribuente.pdf\">Circular no. 06 Single Certification 2022 &#8211; Submission to the Internal Revenue Service and delivery to the taxpayer <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/02\/Circolare-n.-07-Precompilazione-delle-dichiarazioni-dei-redditi-Comunicazione-dei-dati-relativi-alle-spese-sanitarie-e-veterinarie-sostenute-dal-2022-Nuove-scadenze.pdf\">Circular no. 07 Pre-filing of tax returns &#8211; Reporting data on health and veterinary expenses incurred since 2022 &#8211; New deadlines <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/02\/Circolare-n.-08-Modelli-INTRASTAT-Disciplina-applicabile-per-le-operazioni-effettuate-dal-01.01.2022.pdf\">Circular no. 08 INTRASTAT forms &#8211; Discipline applicable for transactions performed since 01.01.2022 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/02\/Circolare-n.-09-Contributo-a-fondo-perduto-e-credito-dimposta-per-la-ristrutturazione-delle-imprese-turistico-e-alberghiere-Presentazione-delle-domande.pdf\">Circular no. 09 Non-repayable grant and tax credit for restructuring of tourism and hotel enterprises &#8211; Submission of applications <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/03\/Circolare-n.-10-Numero-di-identificazione-IVA-nelle-cessioni-intracomunitarie.pdf\">Circular no. 10 VAT identification number in intra-Community supplies <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/03\/Circolare-n.-11-Credito-dimposta-per-la-digitalizzazione-delle-agenzie-di-viaggio-e-dei-tour-operator.pdf\">Circular no. 11 Tax credit for digitization of travel agencies and tour operators <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/03\/Circolare-n.-12-DL-Milleproroghe-Principali-novita.pdf\">Circular no. 12 DL Milleproroghe &#8211; Main changes <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/03\/Circolare-n.-13-Detrazioni-edilizie-Opzione-per-lo-sconto-sul-corrispettivo-o-la-cessione-del-credito-Novita.pdf\">Circular no. 13 Construction deductions &#8211; Option for rebate of consideration or assignment of credit &#8211; New <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/03\/Circolare-n.-14-DL-1.3.2022-n.-17-Decreto-Energia.pdf\">Circular no. 14 DL 1.3.2022 no. 17 &#8211; Energy Decree <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/03\/Circolare-n.-15-Bilancio-2021-e-determinazione-dellIRES-e-dellIRAP-Richiesta-documentazione.pdf\">Circular no. 15 Budget 2021 and determination of IRES and IRAP &#8211; Request for documentation <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/03\/Circolare-n.-16-Informativa-sulle-erogazioni-pubbliche-Modalita-e-termini-di-adempimento.pdf\">Circular no. 16 Disclosure of public disbursements &#8211; Modalities and deadlines for compliance <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/03\/Circolare-n.-17-Decreto-Ucraina.pdf\">Circular no. 17 Ukraine Decree <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/03\/Circolare-n.-18-Comunicazione-allAgenzia-delle-Entrate-delle-operazioni-in-contanti-relative-al-turismo-straniero-effettuate-nel-2021.pdf\">Circular no. 18 Reporting to the Internal Revenue Service of cash transactions related to foreign tourism made in 2021 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/03\/Circolare-n.-19-Obbligo-di-Green-Pass-per-i-lavoratori-del-settore-privato-Modifiche-dall1.4.2022.pdf\">Circular no. 19 Green Pass requirement for private sector workers &#8211; Changes from 1.4.2022 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/04\/Circolare-n.-20-Decreto-Sostegni-Ter-DL-27.01.2022-n.-4-Principali-novita.pdf\">Circular no. 20 Decree Supports Ter (DL 27.01.2022 n. 4) &#8211; Main changes <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/04\/Circolare-n.-21-Richiesta-documentazione-per-modello-redditi-2022.pdf\">Circular no. 21 Requesting documentation for 2022 income model <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/04\/Circolare-n.-22-Detrazione-IRPEF-per-spese-di-frequenza-Universita-non-statali.pdf\">Circular no. 22 IRPEF deduction for non-state university attendance expenses <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/05\/Circolare-n.-23-Autodichiarazione-per-i-massimali-degli-aiuti-di-Stato-per-lemergenza-COVID-Modalita-e-termini-di-presentazione.pdf\">Circular no. 23 Self-declaration for COVID emergency state aid ceilings &#8211; Method and deadline for submission <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/05\/Circolare-n.-24-Decreto-Energia-conv.-L.-n.-34-del-27.04.2022-Principali-novita.pdf\">Circular no. 24 Energy Decree conv. L. No. 34, 27.04.2022 &#8211; Main changes  <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/05\/Circolare-n.-25-Ulteriori-disposizioni-per-lattuazione-del-PNRR.pdf\">Circular no. 25 Additional provisions for the implementation of the NRP <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/05\/Circolare-n.-26-Credito-dimposta-per-il-settore-tessile-della-moda-e-degli-accessori.pdf\">Circular no. 26 Tax credit for the textile, fashion and accessories industry <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/05\/Circolare-n.-27-Indici-sintetici-di-affidabilita-ISA-Applicabilita-in-relazione-al-modello-REDDITI-2022.pdf\">Circular no. 27 Summary Indices of Assurance (ISAs) &#8211; Applicability in relation to the REDDITI 2022 model. <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/05\/Circolare-n.-28-Decreto-Ucraina-Novita-apportate-in-sede-di-conversione.pdf\">Circular no. 28 Ukraine Decree &#8211; Changes made during conversion <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/05\/Circolare-n.-29-Decreto-Aiuti.pdf\">Circular no. 29 Aid Decree <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/05\/Circolare-n.-30-IMU-Versamento-della-prima-rata-entro-il-16.06.2022.pdf\">Circular no. 30 IMU &#8211; Payment of the first installment by 16.06.2022 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/06\/Circolare-n.-31-Comunicazione-delle-operazioni-transfrontaliere-c.d.-Nuovo-Esterometro.pdf\">Circular no. 31 Reporting of cross-border transactions &#8211; so-called New Esterometer <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/06\/Circolare-n.-32-Contributi-a-fondo-perduto-per-i-settori-wedding-intrattenimento-HO.RE_.CA-ristorazione-collettiva-discoteche-e-sale-da-ballo.pdf\">Circular no. 32 Non-repayable grants for the wedding, entertainment, HO.RE.CA, mass catering, nightclubs and dance halls sectors <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/06\/Circolare-n.-33-Imposta-di-soggiorno-Presentazione-della-dichiarazione.pdf\">Circular no. 33 Tourist tax &#8211; Submission of declaration <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/06\/Circolare-n.-34-Decreto-Semplificazioni-Fiscali-DL-21.06.2022-n.-73.pdf\">Circular no. 34 Tax Simplification Decree &#8211; DL 21.06.2022 no. 73<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/06\/Circolare-n.-35-Contributo-straordinario-a-carico-delle-imprese-del-settore-energetico.pdf\">Circular no. 35 Extraordinary contribution to be paid by energy enterprises <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/07\/Circolare-n.-36-Ulteriori-disposizioni-per-lattuazione-del-PNRR-DL-30.04.2022-n.-36-conv.-L.-29.06.2022-n.-79.pdf\">Circular no. 36 Further provisions for the implementation of the PNRR &#8211; DL 30.04.2022 no. 36 conv. L. 29.06.2022 no.   79<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/07\/Circolare-n.-37-Autodichiarazione-per-la-spettanza-del-credito-dimposta-locazioni-2022.pdf\">Circular no. 37 Self-declaration for eligibility for the 2022 lease tax credit <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/07\/Circolare-n.-38-Crediti-dimposta-RS-indebitamente-utilizzati-Procedura-di-regolarizzazione-e-riversamento.pdf\">Circular no. 38 Unduly used R&amp;D tax credits &#8211; Procedure for regularization and reversal <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/07\/Circolare-n.-39-Decreto-Aiuti-Principali-novita-apportate-in-sede-di-conversione.pdf\">Circular no. 39 Aid Decree &#8211; Main changes made during conversion <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/08\/Circolare-n.-40-Decreti-Aiuti-Bis-DL-9.8.2022-n.-115.pdf\">Circular no. 40 Decrees Aid Bis &#8211; DL 9.8.2022 no. 115<\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/08\/Circolare-n.-41-Decreto-Semplificazioni-Fiscali-Principali-novita.pdf\">Circular no. 41 Tax Simplification Decree &#8211; Main changes <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/09\/Circolare-n.-42-Credito-dimposta-agli-autotrasportatori-per-il-carburante-relativo-al-primo-trimestre-2022.pdf\">Circular no. 42 Tax credit to haulers for fuel related to the first quarter of 2022 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/09\/Circolare-n.-43-Autodichiarazione-per-il-credito-dimposta-per-lIMU-pagata-per-la-seconda-rata-2021-per-il-settore-turismo.pdf\">Circular no. 43 Self-declaration for tax credit for IMU paid for second installment 2021 for tourism sector <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/09\/Circolare-n.-44-Decreto-Aiuti-Bis-Principali-Novita.pdf\">Circular no. 44 Decree Aid Bis &#8211; Main Novelties <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/09\/Circolare-n.-45-Decreto-Aiuti-Ter-Principali-Novita.pdf\">Circular no. 45 Aid Decree Ter &#8211; Main Novelties <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/10\/Circolare-n.-46-Correzione-degli-errori-ed-applicazione-della-remissione-in-bonis-per-le-comunicazioni-di-opzione-per-interventi-edilizi.pdf\">Circular no. 46 Correction of errors and application of remission in bonis for option notices for building interventions <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/10\/Circolare-n.-47-Riferimento-al-nucleo-familiare-per-labitazione-principale-ai-fini-IMU-Illegittimita-costituzionale-Effetti.pdf\">Circular no. 47 Reference to household for principal residence for IMU purposes -Constitutional unlawfulness &#8211; Effects <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/11\/Circolare-n.-48-Autodichiarazione-per-i-massimali-degli-aiuti-di-Stato-per-lemergenza-COVID.pdf\">Circular no. 48 Self-declaration for COVID emergency state aid ceilings. <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/11\/Circolare-n.-50-Contributo-a-fondo-perduto-per-le-imprese-operanti-nel-settore.pdf\">Circular no. 50 Non-repayable grant for enterprises operating in the sector <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/11\/Circolare-n.-51-Contributo-a-fondo-perduto-per-le-Piccole-e-Medie-Imprese-danneggiate-dalla-Crisi-Ucraina.pdf\">Circular no. 51 Non-repayable grant for Small and Medium Enterprises damaged by Ukraine Crisis <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/11\/Circolare-n.-52-Decreto-Aiuti-Ter-Principali-novita-apportate-in-sede-di-conversione-nella-L.-17.11.2022-n.175.pdf\">Circular no. 52 Aid Decree Ter &#8211; Main changes made upon conversion into Law no. 175, 17.11.2022 <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/11\/Circolare-n.-53-Decreto-Aiuti-Quater-Principali-Novita.pdf\">Circular no. 53 Aid Decree Quater &#8211; Main Novelties <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/12\/Circolare-n.-55-Il-Regime-Fiscale-degli-Omaggi-Imposte-sui-Redditi-Irap-e-Iva.pdf\">Circular no. 55 The Gift Tax Regime Income Taxes IRAP and VAT <\/a><\/li>\n<li style=\"text-align: left;\"><a href=\"https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/12\/Circolare-n.-56-Tasso-di-Interesse-legale-Aumento-al-5-dal-2023-Effetti-ai-fini-fiscali-e-contributivi.pdf\">Circular no.<br \/>\n56 Legal Interest Rate &#8211; Increase to 5% from 2023 &#8211; Effects for tax and contribution purposes. <\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\t\t\t<\/div>[\/vc_column_inner][\/vc_row_inner][vc_empty_space][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row bg_type=&#8221;video&#8221; video_url=&#8221;https:\/\/tmcadvisory.com\/wp-content\/uploads\/2022\/11\/sfondotmc1.mp4&#8243; video_opts=&#8221;loop&#8221; viewport_vdo=&#8221;viewport_play&#8221; bg_override=&#8221;ex-full&#8221;][vc_column][vc_empty_space height=&#8221;200&#8243;][vc_row_inner][vc_column_inner][vc_column_text]PUBLICATIONS[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner][vc_column_text]Stay informed, and you will make a difference[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_separator color=&#8221;custom&#8221; accent_color=&#8221;#986f32&#8243;][vc_column_text] 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&#8217;t worry: for any clarification,&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2991","page","type-page","status-publish","hentry","description-off"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/tmcadvisory.com\/en\/wp-json\/wp\/v2\/pages\/2991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tmcadvisory.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tmcadvisory.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tmcadvisory.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tmcadvisory.com\/en\/wp-json\/wp\/v2\/comments?post=2991"}],"version-history":[{"count":63,"href":"https:\/\/tmcadvisory.com\/en\/wp-json\/wp\/v2\/pages\/2991\/revisions"}],"predecessor-version":[{"id":4042,"href":"https:\/\/tmcadvisory.com\/en\/wp-json\/wp\/v2\/pages\/2991\/revisions\/4042"}],"wp:attachment":[{"href":"https:\/\/tmcadvisory.com\/en\/wp-json\/wp\/v2\/media?parent=2991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}