With the reply to ruling No. 271, dated 3 April 2023, the Italian tax authorities ruled on whether or not the call-off stock regime can be applied in the case of triangular intra-Community transactions.
Category: Newsalert
The “written statement” for the presumption to exempt intra-EU sales with transport arranged by the acquirer can be submitted to the vendor via an EDI system
With the reply to ruling no. 272/2023, published on 3 April 2023, the Italian tax authorities provided clarifications on the possibility to use the information transmitted via an EDI system (i.e., Exchange Data Interchange) for the statement mentioned by Article 45a(1)(b)(i), Regulation EU no. 282/2011.
How to protect a slogan?
The Italian Supreme Court recently issued two rulings on the legal protection of advertising claims (Decision No. 8276 of 2022 and Decision No. 37697 of 2022). These rulings shine the spotlight on a widely used marketing tool – the slogan – and its forms of protection, especially considering the (often) huge economic investments that go into a successful advertising campaign.
Work Decree: the new features about to be published in the Italian Official Gazette
During session No. 32 of May 1st, 2023, the Italian Council of Ministers approved, under an urgent procedure, two decree-laws on labour matters, the publication of which in the Italian Official Gazette is expected in the coming hours. It should be specified that the following is the result of an analysis of the Council of Ministers' press releases and the draft decrees that have been circulated, so in order to have certainty about the announced changes, it will necessarily be necessary to wait for the publication of the new measures in the Italian Official Gazette.
The qualification of the transactions related to the charging of electric vehicles for VAT purposes
On April 20, 2023, the Court of Justice of the European Union issued the judgment related to the case no. C-282/22 which stated that the transactions related to the charging of electric vehicles must be qualified as supplies of goods for VAT purposes.
The NCLA for Executives of the Trade Sector has been renewed
On 12 April 2023, Confcommercio and Manager Italia reached an agreement for the renewal of the National Collective Labour Agreement for managers of commercial, distribution and service companies.
Expansion agreement and early retirements: extension to 2025
The Labor Decree under discussion these days provides for an extension of the Expansion Agreement (Contratto di Espansione “CdE") until 2025.
INL operative indications on the issue of authorizing measures pursuant to Article 4 of Law No. 300/1970
With Memorandum No. 2572 of 14 April 2023, the Italian Labor Inspectorate (“INL”) provided operational indications in relation to the release of authorization measures for video surveillance systems and the tools from which derives the possibility of remote control of workers.
MedTech payback’s tax treatment
With the art. 9-ter, Legislative Decree N. 78/2015, have been introduced a rule aimed to rationalizing and containing the expenditure for medical devices for the National and Regional Health Service, so-called MedTech payback.
VAT deduction on importation
As of last November 30, the Italian Customs Authority, as part of the re-engineering project of the electronic import clearance system, announced the definitive dismissal of the IM message in favor of the new telematic tracks for the transmission of the customs declarations.