Employers who post or send their employees to EU countries become subject to the administrative obligations established by the legislation in force in each EU country of destination....
Clarified the tax treatment of self-employment income produced by a person resident abroad for a consultancy activity rendered to an Italian Ministry....
The Revenue Agency has established that, currently, only VAT credit resulting from the annual or infra-annual VAT return (VAT TR form) can be assigned....
Defined the procedures for entry, stay, matriculation and recognition of qualifications of international students for courses at universities, academies and conservatories for academic year 2022-2023....
The case resolved by the Italian Tax Office with Answer No. 259 of 11 May 2022 presents peculiar aspects to the cases examined in previous documents of practice concerning the...
The Revenue Agency illustrated how to recover the higher taxes paid by employees due to the non-application of the impatriates regime in relation to employee earnings deriving from the exercise...
Confirmed the “invoice discount” for expenses incurred for the affixing of the certificate of conformity for Superbonus, Home Renovation Bonus, Ecobonus, Seismic Bonus, and Facade Bonus....