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Edited by Paola Furiosi and Francesca Caliri On 30 March 2026, the European Commission’s Directorate-General for the Environment published the Interpretive Guidelines on Regulation (EU) 2025/40 (Packaging and Packaging Waste Regulation – “PPWR”), the new European Regulation on packaging and…
In line with the policy guidelines of the European Commission and the European Parliament, the need to respond to calls for greater transparency from multinational undertakings carrying out economic activities in the European Union has been highlighted.
By judgment no. 50, filed on 13 April 2026, the Constitutional Court addressed the interplay between criminal res judicata and tax adjudication, clarifying the scope—and, above all, the limits—of Article 21-bis of Legislative Decree no. 74/2000, introduced by the 2024 reform.
On April 15, 2026, the Italian Tax Authorities published the new Technical Specifications for electronic invoicing, now available in version 1.9.1. The new technical specifications will be applicable starting from May 15, 2026.
Commerciality requirement for PEX purposes and companies operating in the energy industry: Answer to Ruling no. 97/2026
The Italian tax authorities through its reply to the legal consultation request no. 7 of 31 March 2026, provided clarifications regarding the recovery of VAT on amounts due as payback on medical devices.
