ECOBONUS and SISMABONUS 2020

PwC TLS and Fast together for advice and assistance to companies for invoice discount, direct use of credit and/or assignment of credit.

The planned reform of the tax process

On 17 May 2022, the Council of Ministers approved the draft law containing provisions on the justice system and tax process. The proposed reform envisages, among the main goals to be achieved by 31 December 2022, the speeding up of the tax process in order to achieve one of the objectives of the National Recovery and Resilience Plan (NRRP).

Delegation law on public contracts finally approved

After about a year since its approval in the Council of Ministers, the Senate of the Italian Republic finally approved the Law No. 78 of June 21, 2022, entitled “Delega al Governo in materia di contratti pubblici” (“Delegation Law”), published in the Official Journal No. 146 of June 24, 2022.

Case C-714/20 – EU Court of Justice: indirect customs representative not liable for VAT on importation

In its judgment in the Case C-714/20, filed on May 12, 2022, the European Court of Justice ruled that the indirect customs representative is jointly and severally liable with the declarant only for the customs duties due upon importation and not also for the relevant import VAT, in the absence of national provisions establishing expressly such liability.