The provisions set forth under The Basilicata Regional Law no. 4 of 13 March 2019 which have been declared unconstitutional are the following: articles 9 and 10, article 12 and article 13, paragraph 3.
Tax disputes in the EU: legislative decree transposing the European Directive
Legislative decree no. 49/2020 transposing the European Directive which extends the field of application of mutual agreement procedure,
Clarifications on the proofs related to the Intra-EU supplies of goods – Circular Letter no. 12/E, dated May 12, 2020
Revenue Agency Circular on the proof of intra-EU supplies.
FER 1 – GSE: no incentives for plants built on closed and restored quarries and landfills
Clarification by GSE regarding the possibility of access to incentives for ground-based installations.
Missed wind power production: the new technical operating rules in force from 1 july 2020
GSE S.p.A. published the new “Regole Techniche di Funzionamento” for the calculation of the “Mancata Produzione Eolica”.
Energy Account – PV Plants > 3 kW: the GSE updates the procedures for submitting applications regarding the revision of incentive tariffs
New ways of submitting applications published on the GSE website
Covid-19- The legislation regarding the stop to administrative procedures in the energy sector and the list of the extended administrative procedures and related obligations
The “Cura Italia Decree" introduces specific measures concerning both the pending administrative proceedings and the effects of the administrative acts in expiration.
ECJ Case C-94/19 VAT treatment of the secondment of staff
ECJ Case C-94/19 provided applicable principles to the VAT treatment to be attributed to the lending or secondment of staff.
Donations in favor of Onlus, non-profit organizations and hospitals
Donations in favor of Onlus, non-profit organizations and hospitals. Main tax implication for donors.
VAT deduction on pharmaceutical “pay back” Amounts – Ruling reply no. 73/2020
The Italian tax authorities with the ruling no. 73/2020, dated 22 February 2020, have clarified when the VAT related to “pay back” payments executed during 2018 can be recovered, in respect to a specific case raised by a taxpayer