The Italian Government, in the Council of Ministers meeting of 14 October 2025, decided to further postpone the entry into force of the Sugar Tax and Plastic Tax to 1st January 2027.
Category: Newsalert
Sustainable Packaging: New Rules in Europe with the PPWR Regulation
On February 11, 2025, Regulation (EU) 2025/40 on packaging and packaging waste -better known by the acronym “PPWR” - entered into force. This regulation will replace Directive 94/62/EC, introducing a single, binding, and directly applicable framework in all Member States.
The supply of staff between in-house companies and public entities is out of the Italian VAT scope in case of no-consideration
The supply of staff between in-house companies and public entities is out of the Italian VAT scope in case of no-consideration.
“Delega Unica”: from December 8, 2025, new rules for managing proxies to intermediaries
Edited by Andrea Werner Beilin, Flutura Limaj, Sudul Arsakulasooriya With Act No. 321918 of August 7, 2025, the Italian tax authorities announced that the unique proxy (so called “Delega Unica”) to intermediaries will be available starting December 8, 2025. “Delega…
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Parliament adopts new EU rules to reduce textile and food waste
On Tuesday, September 9, the Parliament gave final approval to new rules to prevent and reduce food and textile waste in the European Union.
Reduced CIT rate 2025 for companies investing in digital innovation and energy transition
By Decree of 8 August 2025, published in the Official Gazette no. 190 of 18 August, the Ministry of Economy and Finance has implemented the reduction of the corporate income tax rate to 20%.
Data Act 2025: New Rules, New Opportunities for Businesses
September 12, 2025 marked a major milestone in the EU Digital Strategy, as Regulation (EU) 2023/2854 - the Data Act - became fully applicable.
Calculation of the car benefit: no reductions for optional extras or electric charging
Two recent rulings by the Italian Tax Authority (No. 233/2025 and no. 237/2025) establish some key principles concerning practical issues that are highly relevant to companies, HR departments, and labour consultants.
Supplies between Italian and UK fixed establishments of same entity in an EU VAT Group
By means of Ruling no. 216/2025, the Italian tax authorities addressed the VAT treatment applicable to supplies carried out between the fixed establishments of the same entity participating in a VAT Group in an EU country.
Lazio Regional Administrative Court excluded the applicability of the Frascati Manual for 2015–2019
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.