prepared by Andrea Werner Beilin and Arcangelo Vitelli With the Reply to the Ruling no. 529, dated 06 August 2021, the Italian tax authorities provided clarifications on the VAT treatment applicable to the price adjustments of goods determined on the…
Prepared by Alessia Zanatto and Stefania Lolli Last August 3, 2021, the Italian Tax Authorities with the publication of the guidelines no. 51, provided clarifications with reference to the application of the article 6, paragraph 6, of the Legislative Decree…
Prepared by Davide Accorsi and Stefano Luigi Airaghi With the reply to ruling no. 536, dated 06 August 2021, the Italian tax authorities provided clarifications on the correct treatment applicable for VAT and registration tax purposes to the transfer of…
With the note no. 289964/RU dated August 6, 2021, the Italian Customs Authorities provided clarifications regarding the conclusion of the export transactions at the Calais Customs Office.
The Court of Justice, in its recent decision dated July 8th, 2021 in Case C-695/19, has affirmed the principle that intermediation transactions in the sale of warranty extension, carried out by subjects whose main activity is the sale of goods, constitute supplies of services relating to insurance transactions carried out by insurance brokers and insurance intermediaries (VAT exempt according to article 135(1)(a), of the Directive no. 112/2006/EC (“Directive”) which are relevant for the calculation of the pro rata of VAT deduction.
Through the Order No. 16917/2021, the Court of Cassation, Labour Section, has dealt with the matter of the validity of the second-level collective agreement and the waiver, provided for therein, of part of the indemnity in lieu of notice of a group of employees involved in a procedure of collective dismissal.
With the reply to ruling no. 509 dated 26 July 2021, the Italian tax authorities provided clarifications on the deductibility of VAT in case of importations of goods not owned by the importer (on this topic, see also our previous newsalert dated 27 October 2020).
by the entry into force of Decree-Law no. 105/2021, published in the Italian Official Gazette on July 23rd 2021, the state of emergency provided for by Article 26, paragraph 2 bis of Decree-Law no. 18/20 has been extended once again, providing, with retroactive effect from July 1st 2021 until October 31th 2021 (the date coinciding with the end of the state of emergency, unless further extensions are necessary), the right of frail employees to smart working, provided that the tasks they perform are compatible with this mode.
The law no. 106 of 23 July 2021, entitled “Conversion into law, with amendments, of the decree-law no. 73, containing urgent measures related to the COVID-19 emergency, for businesses, work, young people, health and local services”, has been published with effect from 25 July 2021.
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.