Author: PricewaterhouseCoopers Italia Srl

On Tuesday, September 9, the Parliament gave final approval to new rules to prevent and reduce food and textile waste in the European Union.

By Decree of 8 August 2025, published in the Official Gazette no. 190 of 18 August, the Ministry of Economy and Finance has implemented the reduction of the corporate income tax rate to 20%.

September 12, 2025 marked a major milestone in the EU Digital Strategy, as Regulation (EU) 2023/2854 - the Data Act - became fully applicable.

Two recent rulings by the Italian Tax Authority (No. 233/2025 and no. 237/2025) establish some key principles concerning practical issues that are highly relevant to companies, HR departments, and labour consultants.

By means of Ruling no. 216/2025, the Italian tax authorities addressed the VAT treatment applicable to supplies carried out between the fixed establishments of the same entity participating in a VAT Group in an EU country.

With judgment no. 15039 of July 29, 2025, the Lazio Regional Administrative Court upheld the appeal lodged by a company, annulling the measure by which the Ministry of Enterprises and Made in Italy had denied the certification in relation to the R&D tax credit applicable in the tax years 2017–2019.

With ruling reply no. 213/2025 of August 19, 2025, the Italian tax authorities confirmed that the importer may deduct the VAT paid at customs on goods owned by third parties, reiterating requirements already indicated in previously issued guidelines.

Intervention of the fixed establishment in purchases linked to sales where it has a material role.

With the judgement in joined cases C-92/24 to C-94/24 of August 1st, 2025, the Court of Justice of the European Union (“CJEU”) ruled that Italy's regional tax on production activities (“IRAP tax”) on dividends received by Italian financial intermediaries as parent companies from subsidiaries in other Member States violates the Parent Subsidiary Directive (“PSD”) and must be therefore reimbursed.