With judgment no. 15039 of July 29, 2025, the Lazio Regional Administrative Court upheld the appeal lodged by a company, annulling the measure by which the Ministry of Enterprises and Made in Italy had denied the certification in relation to the R&D tax credit applicable in the tax years 2017–2019.
Category: Newsalert
Doubts about VAT deduction for imports of third-party goods
With ruling reply no. 213/2025 of August 19, 2025, the Italian tax authorities confirmed that the importer may deduct the VAT paid at customs on goods owned by third parties, reiterating requirements already indicated in previously issued guidelines.
Intervention of the fixed establishment in purchases linked to sales where it has a material role
Intervention of the fixed establishment in purchases linked to sales where it has a material role.
Update review on tax issues relevant to the Energy&Utilities sector – August 2025
Update review on tax issues relevant to the Energy&Utilities sector – August 2025.
IRAP on dividends: according to CJEU is contrary to EU law and must be refunded
With the judgement in joined cases C-92/24 to C-94/24 of August 1st, 2025, the Court of Justice of the European Union (“CJEU”) ruled that Italy's regional tax on production activities (“IRAP tax”) on dividends received by Italian financial intermediaries as parent companies from subsidiaries in other Member States violates the Parent Subsidiary Directive (“PSD”) and must be therefore reimbursed.
Dismantling and restoration provisions: the tax decree for OIC adopters and impacts on IAS/IFRS adopter
On June 27, the decree regulating the tax coordination of the IRES and IRAP tax bases was published, in reference to the provisions of accounting principle OIC34 as well as the amendments to OIC16 and OIC31.
R&D tax credit: the technical certification protects the credit even after the PVC
With ruling no. 883/2025 of April 4, 2025, the Second-Degree Tax Justice Court (CGT) of Lombardy accepted the appeal filed by a software house recipient of recovery actions for alleged improper use of the tax credit for research and development activities, with reference to the tax years 2015–2017.
Contribution relief: general overview
Contribution relief: general overview.
Anti-hybrid documentation: updated deadline at October, 31
Following the approval of the Law Decree no. 84 by the Council of Ministers on 12 June 2025, published in the Official Gazette on June 17, 2025 and entered into force the next day, the deadline for the preparation of the anti-hybrid documentation relating to all fiscal years from 2020 to 2024 has been set at the deadline for filing the income tax return for the fiscal year in progress as of 6 December 2024, i.e. October 31 for calendar year taxpayers.
European Accessibility Act: Upcoming Application in Italy. What Changes for Businesses and Consumers?
The entry into force of the obligations set out by the European Accessibility Act (Directive (EU) 2019/882, "EAA") is now imminent: as of 28 June 2025, all companies operating in the relevant sectors will be required to ensure the full accessibility of their digital products and services, in accordance with Legislative Decree 82/2022, which transposed the directive into Italian law.