The Law Decree so called “Cura Italia” sets out specific measures in favor of the “world of sport”.
ECJ Case C-94/19 provided applicable principles to the VAT treatment to be attributed to the lending or secondment of staff.
Donations in favor of Onlus, non-profit organizations and hospitals. Main tax implication for donors.
The main tax and regulatory measures for companies and workers contained in the Cura Italia Decree
Measures to support corporate liquidity through the banking system
On March 12th, 2020 the first operating instructions were issued for requesting access to social security benefits to support companies and workers
The Italian tax authorities with the ruling no. 73/2020, dated 22 February 2020, have clarified when the VAT related to “pay back” payments executed during 2018 can be recovered, in respect to a specific case raised by a taxpayer
The epidemiological emergency due to the spread of COVID-19 and, in particular, the continuing increase of subjects resulting positive to the virus has led the Government to raise the alert state.
The President of the Council of Ministers, during the night, signed the Prime Ministerial Decree of 9 March 2020 (“Decree”) providing for new measures to contain and contrast the spread of the Covid-19 virus throughout Italy.
On March 9, 2020, the President of the Council of Ministers signed the Prime Ministerial Decree extending the Covid-19 emergency containment measures to the entire national territory