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Eutekne.Info
13 April 2018
AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

For constructions near the customs line a case-by-case verification

The Customs must carry out an inspection and  apply certain general criteria to determine whether or not the specific...

"Il Navigatore" including in "…
12 April 2018
AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

Short-term leases, here is the new tax regime

The online guide on "short leases" was recently published on the Revenues Agency’s website. Such guide, through the...

Italia Oggi
11 April 2018
AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

The VAT is illegitimate on royalties, the supreme court versus customs

The tax paid using the reverse charge mechanism, including  following a verification of the royalties, cannot be...

Italia Oggi
11 April 2018
AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

VAT Group to be launched in 2019

Taxable entities which engage in business, artistic or professional activities which are linked by a financial,...

Magazine "Barche"
1 March 2018
AUTHOR: Avv. Vincenzo Cristiano

Sales of ships (in n. 3, pag. 38-40)

Through resolution no. 6/E of 16 January 2018, the Agency clarified, by analogy to the provisiosn of resolution no....

Eutekne.info
1 March 2018
AUTHOR: Dr. Angelo Carlo Colombo, Dr. Cristina Prina

Broad VAT deduction for unoccupied properties

Arts. 167, 168, 184, 185 and 187 of the VAT directive must be interpreted as meaning that “they prevent a national...

Italia Oggi
19 January 2018
AUTHOR: Avv. Vincenzo Cristiano

No to separate tracks (in n. 16, pag. 25)

The sixth VAT directive must be interpreted as meaning that if a single service/contractual performance consists of two...

The Week in Taxation of "Il So…
3 January 2018
AUTHOR: Avv. Vincenzo Cristiano

System of EU VAT (in nos. 1-2 January 2018)

The European Commission, proposing a sweeping overhaul of the VAT system in the European Union, crystallized in the...