16/05/2018
DIRECT TAXES

Services which are easily categorized, simplified transfer pricing with low value

For low value added services (for example, those that are not part of the core...

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

10/05/2018
DIRECT TAXES

Without the calculation of interest, the tax payment order is null and void

A tax payment order that lacks an indication of the criteria used for the...

AUTHOR: Avv. Vincenzo Cristiano

10/05/2018
DIRECT TAXES

Simplified transfer pricing

The documentation prepared for transfer pricing purposes will be considered...

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

20/04/2018
DIRECT TAXES

Electronic invoice, the answer is yes. Italy authorized to introduce the obligation

The EU Council has authorized Italy to introduce the obligation of electronic...

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

19/04/2018
DIRECT TAXES

VAT Deduction in the pharmaceutical payback

Through the 2018 budget law, the national lawmakers finally addres once again...

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

12/04/2018
DIRECT TAXES

Short-term leases, here is the new tax regime

The online guide on "short leases" was recently published on the Revenues...

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

11/04/2018
DIRECT TAXES

VAT Group to be launched in 2019

Taxable entities which engage in business, artistic or professional activities...

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

09/04/2018
DIRECT TAXES

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

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

AUTHOR: Avv. Vincenzo Cristiano

09/04/2018
DIRECT TAXES

Broad VAT deduction for unoccupied properties

Arts. 167, 168, 184, 185 and 187 of the VAT directive must be interpreted as...

AUTHOR: Dr. Angelo Carlo Colombo, Dr. Cristina Prina