E-invocing regime between Italy and San Marino

The Ministry of Finance’s Decree dated 21 June 2021 (hereinafter only "the Decree"), defined the rules related to the issuance of e-invoices for the supplies of goods and services carried out with counterparties resident in San Marino.

The proposals of reform of the Italian tax justice pursuant to the report of the intra-ministerial

On June 30th, 2021 the commission for the reform of the Italian tax justice (hereinafter the “Commission”), established on April 14th 2021 with the decree of the Ministry of Justice and Ministry of the Economics and Finance (“MEF”) released the report containing the proposals for a systematic reform of the tax justice (hereinafter “Report”), which represents one of the objectives of the Italian Government within the National Recovery and Resilience Plan. 

Frail employees in the recovery phase from the Covid-19 pandemic

In Note No. 10962 of July 5th, 2021, the Italian National Labour Inspectorate noted that, since there were no provisions for the extension of previous legal provisions, from July 1st, 2021 frail employees who are absent from work due to their condition of "frailty" will see such absence calculated for the purposes of the “protection period” (so-called “comporto”) and can no longer enjoy the right to carry out smart working.

Copyright: Liability of platform operators who give access to copyright-protected content

"As EU law currently stands, operators of online platforms do not themselves make a communication to the public of copyright-protected content illegally posted online by users of those platforms unless those operators contribute, beyond merely making those platforms available, to giving access to such content to the public in breach of copyright" - the opinion of the Court of Justice of the European Union.

“Counter-expatriate” workers: important clarification from the Italian Tax Authority regarding the possible extension of the “impatriate” tax benefit for a further 5 years

The Italian Tax Authority, through an official answer to a tax ruling submitted by a “controesodato” taxpayer, confirmed the possibility to benefit by the favorable tax regime for impatriates under article 16, of Legislative Decree 147/2015 for a further five years, i.e. from the year 2021 to the year 2025.

Transfer pricing: penalties can be disapplied even in the absence of documentary fulfillments

On June 24th, 2021 the Provincial Tax Court published the judgement no.2868 regarding a case in which the taxpayer had not set up any documentary charges relating to transfer prices pursuant to article 26 of the Legislative Decree no. 78/2010. More specifically the Tax Court decided to cancel the penalties imposed by the Italian Revenue Agency for an adjustment of intra-group prices, acknowledging how the complexity of the matter of transfer pricing can lead to  objective conditions of uncertainty regarding the extent and the scope of application of the reference legislation.

Fighting international tax fraud

The regulation No. 183995 of 2nd July 2021 issued jointly by the Italian Revenue Agency (hereinafter “IRA”) and Italian Tax Police (hereinafter “ITP”) enables the competent Offices (i.e., Analysis and Strategy Unit against international tax fraud, on the one hand, and Special Departments of the ITP, on the other hand) to request, inter alia, banking and financial intermediaries to provide evidence of transactions with foreign countries, even with reference to masses of taxpayers.

Non-EU professional sportsmen benefit from the special regime for inbound workers who transfer their tax residence to Italy– Italian Revenue Agency response to tax ruling no. 447 of June 25th, 2021

By responding to tax ruling no.  447 of June 25th, 2021 Italian Revenue Agency clarified that the special regime for workers who have returned to Italy, provided by the Legislative Decree no. 147/2015 (so called “decreto internazionalizzazione”) applies to sportsmen regardless of their nationality if they meet the requirements of the provision at stake.