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
Brexit – Immigration News
Prepared by Davide Marco Mangano and Paolo Lucarini According to Law No. 41 of May 20th, 2019, and in particular Article 14, British citizens and their non-EU family members (with a Residence Permit as dependant of an EU citizen), who…