PwC TLS and Fast together for advice and assistance to companies for invoice discount, direct use of credit and/or assignment of credit.
The new unitary patent system opens for business on 1 June 2023, when the International Agreement on the Unified Patent Court (UPC) enters into force.
During session No. 35 of May 23rd, 2023, the Italian Council of Ministers approved, among others, urgent measures to address the emergency caused by the flooding events that occurred as of May 1st, 2023, as well as in the energy sector, which will be included in a Decree Law whose final text is currently being finalized and will soon be published.
On 16 May 2023, EU Regulation 2023/956 was published in the Official Journal of the European Union, establishing a carbon border adjustment mechanism (CBAM).
On 20 May 2023 the Law on Fair Compensation (Law No. 49 of 21 April 2023, published in the Official Gazette General Series No. 104 of 5/5/23) will come into force, with major impacts on professionals and companies, both in terms of costs (for the companies concerned) and in terms of contractual relations between the parties and the instruments of protection for the professionals involved.
With the reply to ruling No. 283, dated April 4, 2023, the Italian tax authorities commented on the possibility or not to configure triangular exports exempt from VAT with right to deduct according to Article 8, paragraph 1, letter a), Presidential Decree No. 633/1972, in an articulated case presented by the applicant Alfa, a company incorporated under the Italian law mainly involved in the engineering of installations (or parts of installations) located in EU and non-EU countries.
The Tax Court of First Instance of Trieste in Judgment No. 81 filed on April 11, 2023 ruled for the first time, as part of a dispute on the annulment of the notice for the exercise of the option under Article 121 of Decree-Law No. 34/2020 (so-called “Relaunch Decree”).
