Prepared by Andrea Werner Beilin and Erika Luvarà Law Decree no. 73/2022 converted into Law no. 122/2022, introduced important news in relation to the archiving of the accounting books.In particular, the obligation to electronically archive, within three months following the…
Read More The annual obligation to archive accounting books has been abolished
Edited by Payroll and Employment Team On 29 July 2022 the Legislative Decree no. 105 of 30 June 2022 was published on the Official Gazette no. 176. The Decree implements the European Directive no. 2019/1158 which aims to improve the…
With the Order no. 14908 dated April 13, 2022, filed on May 11, 2022, the Italian Supreme Court ruled that customs penalties, imposed by the Customs Authorities, must be proportionate, in other words commensurate with the gravity of the infringement committed by the taxpayer and not exceeding the limits of what is strictly functional to pursue the legislative intent.
Allowed the deduction of VAT paid on the importation of “modified genes” not owned by the importer and destined to clinical trials conducted by third parties which, if successfully concluded, will allow the importer to market the relevant drugs obtained
With the approval of the conversion law no. 122 dated August 4th, 2022 (published on the Official Gazette dated August 19th, 2022, no. 193) of the Decree, this shift was amended and the original deadline of the 25th of the following month was restored.
