The ECJ has recently provided that unaccompanied minor refugees are entitled to reunification with their parents, even if they have come out of age during the application process....
Submitting the tax return beyond the 90-day limit precludes the application of the inpatriate regime, even in case of a supplementary declaration in favour of the taxpayer....
The Italian Revenue Agency clarifies the tax treatment applicable to benefits provided by the British SIPP and IPP pension schemes to Italian tax residents....
The Italian Court of Cassation has established that the burden of proof is on the taxpayer who appeals against the silent refusal of the refund application....
The European Commission has given the green light to the gradual entry of Bulgaria and Romania into the Schengen Area. The entry will take place starting from March 31st 2024,...