On March 19, 2024, has been published in the Official Journal of the European Union Regulation (EU) 2024/886 of the European Parliament and of the Council of March 13, 2024, amending Regulations (EU) No. 260/2012 and (EU) 2021/1230 and Directives 98/26/EC and (EU) 2015/2366 as regards instant credit transfers in euro and will enter into force on April 8, 2024 ("Instant Payment Regulation").
Category: Newsalert
Subscription by the Italian Republic to the Additional Protocol concerning the electronic consignment note (e-CMR)
On March 4, 2024, the Italian Chamber of Deputies definitively approved the subscription of the Italian Republic to the Additional Protocol of the Convention on the contract for the international carriage of goods by road concerning the electronic consignment note (i.e. e-CMR), stipulated in Geneva on February 20, 2008. By adhering to this additional protocol, the use of the e-CMR is also allowed by the operators in Italy.
Decreto Anticipi: VAT regime applicable to nutritional supplement
On December 15, 2023, the provisions contained in the Law Decree no 145/2023 (the so-called "Decreto Anticipi"), regarding measures on economic and fiscal matters, became definitive through the Law No.191/2023.
The new tax credit provided for the Transition Plan 5.0
It officially came into force with the publication in the Official Gazette n.52 of 2 March 2024 - the so-called Decree PNRR IV (Legislative Decree n.19/2024) - containing further urgent provisions for the implementation of the National Recovery and Resilience Plan (PNRR). The Decree, in art. 38, provides for a new "Transition Plan 5.0", which represents a new program aimed at promoting investments aimed at energy efficiency, the use of renewable energy and the training of employees.
Opening of the Register of the certifiers and deadline to access the advertising bonus
On 21 February 2023, the Ministry of Businesses and Made in Italy (“MIMIT”) published the implementing containing the regulations for the certification of tax credit in the field of R&D, technological innovation, design and aesthetic ideation. This decree established the methods and deadlines for submitting applications for registration in the Register of tax credit certifiers.
Anticipation of the deadline for submission of the Corporate Income Tax Returns
The Legislative Decree no. 13/2024, Art.38, set forth the anticipation of statutory deadline for the filing of the corporate income tax returns (i.e. IRES and IRAP) starting from the FY ending on December 31st, 2023.
New “PNRR” Decree: main updates on labour issues
On 2 March 2024, Law Decree No. 19/2024 came into force, providing for “Further urgent provisions for the implementation of the National Recovery and Resilience Plan (PNRR)” (the “Decree”).
Summary table of some of the main 2024 tax deadlines
Summary table of some of the main 2024 tax deadlines
New warranty obligation for fiscal representatives and non-EU taxpayers intending to carry out intra-EU transactions
On February 21st, 2024, the Legislative Decree No. 13 dated 12 February 2024 on tax assessment was published in the Italian Official Gazette No. 43, implementing with additions the Draft legislative decree of 3 November 2023.
The protection of creative ideas in the advertising sector: the pre-emption filing at the IAP
For a company to protect its creative idea, among the various services made available to IAP, the so-called “pre-emption filing” stands out, which is expressly recognized both in Article 44 of the Code Self-Regulation and in the special “Regulations for Filing Protective Notices”.