EU-Mercosur Agreement: Guidelines on Preferential Origin
Category: Newsalert
The Reform of the CNEL Archive: from a “formal” approach to “substantive” relevance
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.
The European Commission’s Interpretive Guidelines on the Packaging and Packaging Waste Regulation (PPWR): What Changes for Businesses
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…
Public Country-by-Country Reporting: new disclosure obligations for Multinational Groups pursuant to Legislative Decree No. 128/2024
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.
Criminal acquittal and tax adjudication: the boundaries delineated by the Constitutional Court
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.
E‑invoicing: updated technical specifications and changes
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
Commerciality requirement for PEX purposes and companies operating in the energy industry: Answer to Ruling no. 97/2026
VAT deduction on amounts due as payback on medical devices
The Italian tax authorities through its reply to the legal consultation request no. 7 of 31 March 2026, provided clarifications regarding the recovery of VAT on amounts due as payback on medical devices.
Suspension of the handling fee on low-value shipments
The Law Decree no. 38 dated March 27, 2026, published in the Official Gazette and entered into force on March 28, 2026, postponed the application of the EUR 2 handling fee on shipments of goods imported from non-EU countries with a declared value of less than EUR 150.
A public subsidy that reduces the price of a service is not always subject to VAT
Through recent judgment no. 6969 of March 23, 2026, the Court of Cassation ruled again on the VAT treatment of public subsidies paid to taxable persons, confirming the principles established by the EU case law (in particular, by the recent judgment of the CJEU of May 8, 2025, case C-615/23).