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.
Legislative decree no. 49/2020 transposing the European Directive which extends the field of application of mutual agreement procedure,
Revenue Agency Circular on the proof of intra-EU supplies.
Clarification by GSE regarding the possibility of access to incentives for ground-based installations.
GSE S.p.A. published the new “Regole Techniche di Funzionamento” for the calculation of the “Mancata Produzione Eolica”.
New ways of submitting applications published on the GSE website
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 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. Main tax implication for donors.
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