ECOBONUS and SISMABONUS 2020

The planned reform of the tax process

29 June 202229 June 2022by PwC TLS

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

27 June 202227 June 2022by PwC TLS

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.

Review of the main clarifications on tax incentives for businesses recently provided by the Revenue Agency and the Ragioneria Generale dello Stato

17 June 202217 June 2022by PwC TLS

The Revenue Agency and Ragioneria Generale dello Stato (hereinafter “RGS”) recently provided several clarifications to facilitate understanding of the complex regulatory framework and the related procedures concerning tax incentives for businesses.

The Legal Protection of Design

17 June 202217 June 2022by PwC TLS

How to Protect Design.

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

15 June 202215 June 2022by PwC TLS

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.

Deduction of the import VAT without customs bill: the clarifications provided by the Italian Customs Authorities

9 June 2022by PwC TLS

The Italian Customs Authorities, with the Circular Letter no. 22, dated June 6, 2022, released some clarifications related to the import customs declarations to be submitted by means of telematic tracks from H1 to H5. These latter are part of the project to reengineer the import customs clearance IT system.