The Italian tax authorities, answering to a ruling request proposed by PwC TLS Avvocati e Commercialisti, confirms what was proposed by the Applicant, simplifying the procedures related to the signature and submission of tax returns by an authorized intermediary.
The Budget law 2021 introduces a new tax regime applicable to EU / EEA “regulated” investments funds.
The Legislative Decree no. 116 of September 3rd, 2020 implemented two of the Directives of the Circular Economy Package into the Italian legal system
INPS through note n°. 4805 of 22/12/2020, amends the position previously taken, about A1 certificate
The Italian Customs Authorities introduced a simplified procedure for the reintroduction under customs relief of the goods previously exported, as part of the sales performed using the e-commerce platforms.
The Revenue Agency published the (awaited) functioning rules concerning the EU tax dispute resolution mechanism..
Following Brexit, British citizens will no longer be considered EU citizens as of 01.01.2021.
Starting from January 1, 2020, Italy unilaterally introduced a “digital service tax”.
On 1st December 2020, HMRC (i.e. UK Tax Authority) announced that the UK will withdraw from the European Dispute Resolution Directive no. 2017/1852 (DRD) and from the European Arbitration Convention no. 90/436/EEC (AC) and at the end of the transition period, i.e. on 31 December 2020.
In the aftermath of the Court of Justice of the European Union decision in Data Protection Commissioner v Facebook Ireland Limited, Maximillian Schrems (Case C-311/18; respectively, the “Court” and “Schrems II”) , last November 10th, 2020, the European Data Protection Board (the “EDPB”) has published Recommendations 01/2020 on measures that supplement transfer tools to ensure compliance with the EU level of protection of personal data (“Recommendations 01”) and Recommendations 02/2020 on the European Essential Guarantees for surveillance measures (“Recommendations 02”) , to assist European data exporters to comply with their obligations to lawfully transfer personal data outside the EEA.