Tax and Legal Services

With Circulars Nos. 55, 56 and 57 published on May, 14th 2026, the Italian Social Contribution Institute (the “INPS”) provided the first operational guidance on the three “new” social security exemptions introduced by Decree-Law No. 62 of 30 April 2026 (the so-called “Labour Decree”): the “Women’s Bonus” (Art. 1), the “Youth Bonus” (Art. 2) and the “ZES Bonus” (Art. 3).

With the Circular Letter No. 14 dated May 27, 2026, the Italian Customs Authorities officially announced the launch of the eATA system, the ATA Carnet in digital format, effective from June 1, 2026.

In the context of chain transactions, the failure of the middleman’s invoice to refer to the reverse charge mechanism prevents the application of the simplification rule for the “intra-Community triangular transactions”. This principle was affirmed by the Italian Tax Authorities in the recent Ruling No. 111/2026.

On 1 June 2026, Legislative Decree No. 96 of 7 May 2026 was published in Italy’s Official Gazette, transposing Directive (EU) 2023/970 aimed at strengthening the application of the equal pay principle between men and women through pay transparency mechanisms. The decree entered into force on 7 June 2026.

By reshaping the way content is created, generative AI has called into question some of the assumptions on which European copyright law is based.