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With the judgement of 11 February in case T‑689/24, I.S.A., the General Court of the European Union again ruled on the determination of the “dies a quo” for exercising the right to deduct VAT.
On January 5, 2026, the Ministerial Decree dated December 29, 2025, was published in the Italian Official Gazette, setting out the “Procedures for the application of the excise duty on natural gas” .
The Circular Letter no. 36/2025 lists some cases exemption from the obligation to hold the qualification of authorized CBAM declarant.
2026 Budget Law: summary of the key employment and payroll-related changes.
The 2026 Italian Budget Law, article 1, paragraphs 126–128, introduced a contribution to cover administrative expenses related to customs formalities for low-value consignments from non-EU countries, set at 2 euros per consignment.
The 2026 Budget Law (Law No. 199 of December 30, 2025) was published in the Official Journal on December 30, 2025, “State Budget Forecast for fiscal year 2026 and multi-year budget for 2026-2028” (Official Journal General Series No. 301 of 12/30/2025 – Ordinary Supplement No. 42/L), effective from January 1, 2026.
