Author: PricewaterhouseCoopers Italia Srl

In the context of chain transactions, the failure of the middleman’s invoice to refer to the reverse charge mechanism prevents the application of the simplification rule for the “intra-Community triangular transactions”. This principle was affirmed by the Italian Tax Authorities in the recent Ruling No. 111/2026.

On 1 June 2026, Legislative Decree No. 96 of 7 May 2026 was published in Italy's Official Gazette, transposing Directive (EU) 2023/970 aimed at strengthening the application of the equal pay principle between men and women through pay transparency mechanisms. The decree entered into force on 7 June 2026.

By reshaping the way content is created, generative AI has called into question some of the assumptions on which European copyright law is based.

EU-Mercosur Agreement: Guidelines on Preferential Origin

At the end of a pilot phase launched on 11 April 2025, the CNEL Information Commission unanimously approved, on 20 April 2026, the new organisational framework of the National Archive of Collective Agreements and Bargaining Arrangements.

Edited by Paola Furiosi and Francesca Caliri On 30 March 2026, the European Commission's Directorate-General for the Environment published the Interpretive Guidelines on Regulation (EU) 2025/40 (Packaging and Packaging Waste Regulation - "PPWR"), the new European Regulation on packaging and…

Read More The European Commission’s Interpretive Guidelines on the Packaging and Packaging Waste Regulation (PPWR): What Changes for Businesses

In line with the policy guidelines of the European Commission and the European Parliament, the need to respond to calls for greater transparency from multinational undertakings carrying out economic activities in the European Union has been highlighted.

By judgment no. 50, filed on 13 April 2026, the Constitutional Court addressed the interplay between criminal res judicata and tax adjudication, clarifying the scope—and, above all, the limits—of Article 21-bis of Legislative Decree no. 74/2000, introduced by the 2024 reform.

On April 15, 2026, the Italian Tax Authorities published the new Technical Specifications for electronic invoicing, now available in version 1.9.1. The new technical specifications will be applicable starting from May 15, 2026.

Commerciality requirement for PEX purposes and companies operating in the energy industry: Answer to Ruling no. 97/2026