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.

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.