Category: Newsalert

With the tax ruling reply no. 57/2023, published on January 17, 2023, the Italian tax authorities provided clarifications regarding the role assumed by an Italian permanent establishment (hereinafter also the “applicant”) in relation to an intra-community supply concluded by the German head office.

Following the success of the previous editions, also this year for the third time in a row the European Union Intellectual Property Office (“EUIPO”) decided to launch the financial support project designed to support the protection of intellectual property rights of small and medium-sized enterprises (“SMEs”) in the European Union (the “SME Fund” or the “Fund”).

Some of the main 2023 tax deadlines.

On 23 January 2023, the technical regulations, which had already been issued by “Agenzia delle Entrate” by means of the Provision of the previous 12 January (the “Provision”), were published in the Official Gazette No. 18, thereby completing the protracted process necessary to begin the operation of the non-possessory security pledge.

With Resolution no. 3 of February 3, 2023, the Italian tax authorities have provided guidelines on the VAT treatment to apply on the sale and lease back agreement, that is a sale agreement with a lease back.

The Italian Data Protection Authority (“Italian DPA”) recently issued a provisional limitation on data processing against the AI-powered chatbox “Replika”, which will therefore not be able to process personal data of Italian users for the time being.

This article summarizes some of the main measures in national and international taxation introduced by the Budget Law 2023.

Through Legislative Decree No. 149 of Oct. 17, 2022, the government exercised the delegated power given to it by Parliament through Delegated Law No. 206/2021, with the aim of streamlining the civil process and providing for so-called urgent measures to rationalize proceedings in the areas of personal rights, family law and enforcement, better known as the Cartabia Reform.

With their reply No. 230/2023, dated March 1, 2023, the Italian tax authorities provided their feedback to the request of ruling submitted by a company that operates in the flexible packaging sector and, in particular, produces pouches in various materials, suitable for containing food in a solid and liquid state, which can be customized according to customers' needs, with regard, for example, to format, accessories or graphics.

On March 7, 2023, Legislative Decree No. 19 of March 2, 2023 (the “Decree”) was published in the Official Gazette (“Gazzetta Ufficiale No. 56/2023”), containing the rules on “Implementation of the Directive (EU) 2019/2121 of the European Parliament and of the Council of November 27, 2019, amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers, and demergers.”