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Category: Newsalert

16Jun

Basilicata Region: Constitutional Court rejects some regulatory provisions regarding the authorization renewable power plants

Posted by PwC TLSon 16 June 202016 June 2020in Newsalert

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.

11Jun

Tax disputes in the EU: legislative decree transposing the European Directive

Posted by PwC TLSon 11 June 2020in Newsalert

Legislative decree no. 49/2020 transposing the European Directive which extends the field of application of mutual agreement procedure,

22May

Clarifications on the proofs related to the Intra-EU supplies of goods – Circular Letter no. 12/E, dated May 12, 2020

Posted by PwC TLSon 22 May 202022 May 2020in Newsalert

Revenue Agency Circular on the proof of intra-EU supplies.

20May

FER 1 – GSE: no incentives for plants built on closed and restored quarries and landfills

Posted by PwC TLSon 20 May 2020in Newsalert

Clarification by GSE regarding the possibility of access to incentives for ground-based installations.

15Apr

Missed wind power production: the new technical operating rules in force from 1 july 2020

Posted by PwC TLSon 15 April 202015 April 2020in Newsalert

GSE S.p.A. published the new “Regole Techniche di Funzionamento” for the calculation of the “Mancata Produzione Eolica”.

08Apr

Energy Account – PV Plants > 3 kW: the GSE updates the procedures for submitting applications regarding the revision of incentive tariffs

Posted by PwC TLSon 8 April 20208 April 2020in Newsalert

New ways of submitting applications published on the GSE website

25Mar

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

Posted by PwC TLSon 25 March 20208 April 2020in Newsalert

The “Cura Italia Decree" introduces specific measures concerning both the pending administrative proceedings and the effects of the administrative acts in expiration.

19Mar

ECJ Case C-94/19 VAT treatment of the secondment of staff

Posted by PwC TLSon 19 March 202019 March 2020in Newsalert

ECJ Case C-94/19 provided applicable principles to the VAT treatment to be attributed to the lending or secondment of staff.

18Mar

Donations in favor of Onlus, non-profit organizations and hospitals

Posted by PwC TLSon 18 March 202018 March 2020in Covid-19, Newsalert

Donations in favor of Onlus, non-profit organizations and hospitals. Main tax implication for donors.

13Mar

VAT deduction on pharmaceutical “pay back” Amounts – Ruling reply no. 73/2020

Posted by PwC TLSon 13 March 202013 March 2020in Newsalert
newsalert 130320201

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

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  • The foreign Country of identification determines whether the OSS can be used to pay Italian VAT on transactions carried out before the date of adhesion to this regime
  • The distinctive features of the service agreement rendered by manpower (“appalto di manodopera”): the latest guidelines of the Italian Supreme Court
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