Tax Law

The IOSS represents the special scheme for simplifying VAT compliance on distance sales of goods imported from non-EU countries....

In a foreign inheritance involving assets located in several States, certain issues arise: what happens in the case of cross-border property? And how should the procedure unfold if the deceased...

The European Certificate of Succession (ECS), established by Regulation (EU) No. 650/2012, represents one of the most significant innovations in the landscape of European Succession Law and is directly applicable...

In the case of an inheritance involving assets in Italy or abroad, it is essential to understand the rules on estate tax and inheritance tax....

The UK, Switzerland, Israel, and Norway are the only non-EU countries that have reciprocity agreements with Italy, allowing VAT recovery without the need to appoint a tax representative....

Requirements and procedures for obtaining a VAT refund in Italy for non-residents....

Among the non-EU countries that have reciprocity agreements with Italy in VAT matters, the United Kingdom and Norway are the only ones that recognize the possibility of direct identification for...

Fiscal representative for VAT purposes ensure the presence of a domestic interlocutor responsible for VAT obligations in cases where the taxable person is established abroad. The domestic provisions have been...

Direct identification allows non-resident businesses to fulfil VAT registration obligations without having to appoint a tax representative....