With the Order no. 14908 dated April 13, 2022, filed on May 11, 2022, the Italian Supreme Court ruled that customs penalties, imposed by the Customs Authorities, must be proportionate, in other words commensurate with the gravity of the infringement committed by the taxpayer and not exceeding the limits of what is strictly functional to pursue the legislative intent.
Allowed the deduction of VAT paid on the importation of “modified genes” not owned by the importer and destined to clinical trials conducted by third parties which, if successfully concluded, will allow the importer to market the relevant drugs obtained
With the approval of the conversion law no. 122 dated August 4th, 2022 (published on the Official Gazette dated August 19th, 2022, no. 193) of the Decree, this shift was amended and the original deadline of the 25th of the following month was restored.
Nel corso del periodo emergenziale da COVID-19, abbiamo assistito ad alcune significative modifiche -talune transitorie, altre, come vedremo, permanenti- all’istituto del Lavoro agile (o Smart Working).
During the emergency period from COVID-19, we have seen some significant changes -some transitional, some, as we will see, permanent- to the Smart Working.
With the Answer to the Ruling no. 386 of last 20 July 2022, the Italian Tax Authorities have analyzed again the principle regulating the credit notes issuance in relation to five cases of customer’s payment default in case of agreement providing continuous and periodic supplies of goods.
On 29 July 2022, Legislative Decree no. 104/2022 (the so-called “Transparency Decree”) was published in the Italian Official Gazette. The Decree, in transposing EU Directive no. 2019/1152 on transparent and predictable working conditions amends Legislative Decree no. 152/1997 and introduces new disclosure obligations for the employer at the time of signing the employment contract as well as, upon written request of the employee, review and update obligations for all employment contracts already in place as of August 1, 2022, resulting in the need for employers to amend them no later than sixty days from the date of the request, under penalty of administrative sanctions.
The Italian Constitutional Court, in decision No. 183 filed on July 22, 2022, ruled (again) on the protection regimes provided by the so-called Jobs Act in case of unlawful dismissal.
Decree Law 36/2022 (converted, with amendments, by Law 29/6/22, no. 79) partially amended the content of Article 1677 bis of the Civil Code, to which the logistics sector was added among the areas of application.
With a series of important judgments (Cass. Civ. Section V, n. 21454-21475-21479-21480-21481-21482 filed on 6 July 2022 and Cass. Civ. Section V, n. 21598 filed on 7 July 2022), the tax section of the Italian Supreme Court (“Corte di Cassazione”, the highest Court in Italy as regard tax matters) ruled that the withholding taxes on dividends applied to Italian-sourced dividends paid to non-resident investment funds (EU and non-EU) are contrary to the principle of free movement of capital enshrined in art. 63 of the Treaty on the Functioning of the European Union (TFEU) to the extent that the same income, if received by an investment fund governed by Italian law, would have been exempt or subject to a lower tax rate.