Category: Newsalert

Dismissal for objective justified reason

With ruling reply no. 65 of 4 March 2026, the Italian tax authorities clarified when the 90-day period begins for obtaining evidence of the movement of goods to another EU Member State in the case of intra-EU supplies with transport arranged by the customer.

Introduction of a Union Customs Duty on Low-Value Shipments

Update review on tax issues relevant to the Energy and Utilities sector - February 2026

In this document, we briefly analyze the most significant new provisions introduced regarding VAT, customs, and excise duties.

Through its recent judgment no. 3346 of February 14, 2026, the Court of Cassation (“Corte di Cassazione”) addressed a matter of significant practical interest concerning the relationship between voluntary disclosure (so called “ravvedimento operoso”) and the right to a refund of amounts paid by the taxpayers.

With the judgement of 11 February in case T‑689/24, I.S.A., the General Court of the European Union again ruled on the determination of the “dies a quo” for exercising the right to deduct VAT.

On January 5, 2026, the Ministerial Decree dated December 29, 2025, was published in the Italian Official Gazette, setting out the "Procedures for the application of the excise duty on natural gas" .

The Circular Letter no. 36/2025 lists some cases exemption from the obligation to hold the qualification of authorized CBAM declarant.

2026 Budget Law: summary of the key employment and payroll-related changes.