Category: Newsalert

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.”

On 1st March 2023, Confcommercio and Manageritalia signed an agreement providing for a further rate increase for employers in order to pay the supplementary contribution to the Mario Negri Fund i.e., the Supplementary Pension Fund provided for executive personnel to whom the National Collective Labour Agreement (hereinafter “NCLA”) for Executives of Trade Sector is applied.

Article 27-bis was introduced into the T.U., which regulates the so-called compulsory paternity leave, which was previously not covered by the T.U.

Social Security Agreement signed between Italy and Albania has finally come into force. This agreement allows for the intensification not only of commercial exchanges but also of the posting of all those workers who are or have been engaged in subordinate or self-employed activities in either of the two States.

In the case C-615/23, P. S.A., dated May 8, 2025, the Court of Justice of the European Union (CJEU) ruled that the compensation guaranteed by a local authority to an entity providing public transportation services at a controlled price set by the authority itself should not be considered as a VAT taxable base. This applies if the ticket price is not set in such a way as to decrease proportionally with the compensation paid.