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Dismissal for Objective Grounds: Business Crisis, Reorganization and AI, Legitimacy Confirmed by the Court
Dismissal for objective justified reason
Tax and Legal Services
Intra-EU supplies: from when does the deadline start to obtain proof of transport arranged by the customer?
With ruling reply no. 65 of 4 March 2026, the Italian tax authorities clarified when the 90-day period begins for obtaining evidence of the movement of goods to another EU Member State in the case of intra-EU supplies with transport arranged by the customer.
Introduction of a Union Customs Duty on Low-Value Shipments
Introduction of a Union Customs Duty on Low-Value Shipments
Update review on tax issues relevant to the Energy and Utilities sector – February 2026
Update review on tax issues relevant to the Energy and Utilities sector – February 2026
Budget Law 2026 – New Provisions in VAT, Customs and Excise Duties
In this document, we briefly analyze the most significant new provisions introduced regarding VAT, customs, and excise duties.
VAT and interest unduly paid through voluntary disclosure are refundable
Through its recent judgment no. 3346 of February 14, 2026, the Court of Cassation (“Corte di Cassazione”) addressed a matter of significant practical interest concerning the relationship between voluntary disclosure (so called “ravvedimento operoso”) and the right to a refund of amounts paid by the taxpayers.